Select each of B9 and C9 in turn and look in Formula bar.
Are they formulas or values?
I expect these cells are formatted to display 2 decimal values but actually
hold values with more
Example 2.334 and 3.334 would add to 5.67 but you are seeing 2.33 + 3.33 =
5.67

Solution? Depends on your needs.
If B9 and C9 have formulas change the to ROUND(formula,2)
OR in D9 use =ROUND(B9,2)+ROUND(C9,2)

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Bernard V Liengme
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"Bentley" wrote in message
...
When I add two numbers from two cells (=b9 + c9) the answer in d9 is one
cent
too much. If I add the exact numbers instead of the cell reference, then
the
result is correct (b9= 47,334.89; c9= -33,113.61 and correct answer is
14,221.28). What is adding the extra penny to give me 14,221.29?