Thx Tom

The source column contains formulas. The formulas result in either a
number or a blank cell. Here is an example of the source cell formula:

=IF(ISNUMBER(M6),IF(OR(AND(M60,M5<0),AND(M6<0,M5 0)),E5,""),"")

I'm giving your response a try. If you think there is a more efficient
method please feel free.