1. First, you need to convert the engineering station format (i.e. 100+00) into a decimal format. To do this, you can use the formula
   Formula:

   =LEFT(A1,FIND("+",A1)-1)+RIGHT(A1,2)/100 

   , where A1 is the cell containing the engineering station. This formula will give you the decimal equivalent of the engineering station.
2. Once you have converted both engineering stations into decimal format, you can simply subtract the smaller value from the larger value to get the distance between the two stations. For example, if your two stations are in cell A1 and A2, you can use the formula
   Formula:

   =ABS(A2-A1) 

   to get the distance between them.
3. To format the result in the engineering station format, you can use the custom number format "000+00". To apply this format, select the cell with the result, right-click and select "Format Cells", then choose "Custom" and enter "000+00" in the Type field.

If you are still getting a #VALUE error after applying the custom number format, it could be because the cell is not recognizing the value as a number. In this case, you can try converting the value to a number by using the formula , where A1 is the cell with the result. This should convert the value to a number that can be formatted using the custom number format.