To answer your question use this in L2

=IF(K2="","",J2-K2)


But, how about if J2 is not populated and K2 is populated?


Gord


On Thu, 5 Jan 2012 15:04:08 -0800 (PST), Michelle
wrote:

J2
K2 L2
RESERVES (LAST QTR) RESERVES (THIS QTR) CHANGES
$1,000.00


I nedd to know the formula to show the change between J2 and K2 in L2
if K2 is populated. I cant seem to get it to work? Can anyone help??
Thanks!