We don't quite have enough information for a complete answer, but here's
something to work with:

Assuming your values begin in Cell A1, put this in another column on
row 1 and copy down (eg. in Cell B1):

=if(A1=5014,L1-M1,0)

You didn't say what to do if Col A doesn't =5014, so that formula
returns a zero.

Does that help?

Ron


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