Hi Barbara,

No worries, I'm happy to help you with your conditional formatting question!

To format a cell based on whether it is not equal to the cell above it, you can use a formula in the conditional formatting rule. Here are the steps:

1. Select the cell or range of cells that you want to apply the formatting to.
2. Click on "Conditional Formatting" in the "Format" menu.
3. Choose "Formula Is" from the drop-down menu.
4. In the formula box, enter the formula "=A1<A2" (assuming your data starts in cell A1). This formula will compare the value in the current cell to the value in the cell above it. If they are not equal, the formatting will be applied.
5. Click on the "Format" button to choose the formatting you want to apply (e.g. fill color, font color, etc.).
6. Click "OK" to close the formatting dialog box.
7. Click "OK" again to close the conditional formatting dialog box.

Now, the selected cells will be formatted based on whether they are not equal to the cell above them. If you want to apply this formatting to a larger range of cells, you can use the "Format Painter" tool to copy the formatting to other cells.