Hi Nate,

The problem in fact is that cell A2 is NOT empty. You can test this by
putting the formula =LEN(A2) in B2. The result will be most likely 1.
I think you have a colleague in the other department who thinks that
the way to clear a cell is by typing a space into it. And thought this
might look empty to the eye, to Excel you have text in the cell. So
either 'train' your colleague, or change the formula in A3 to =A1-
IF(ISERROR(VALUE(A2)),0,VALUE(A2)).

dq