The XX's were just examples and I have tried it the way you suggested below
with the same result:
=C60-C238 still displays a $0.00 in the cell although the actual result is
$6,709.48

"John Michl" wrote:

According to your formula, you are subtracting something (XX) from
itself (XX) which will always equal zero. Out of curiosity, why use
the SUM function. Isn't it easier to just type the equation such as...

= A1 - A2

- John Michl