Now it's me that doesn't understand you. I guess I need to tell you - I'm
blonde - an older one to boot - so it takes some explaining for me. Let me
see if I can show you what I need and you can give me the formula.

A B C D
432 375 200
420 370 190
419 225 189
398 200 243

The number 432 will never change - actually none of the numbers in columns A
B or C will change once they are entered - but I will be always adding a new
number each month - and each year I will add a new column. The one cell in
column D should always be the difference between the last number in Column C
(which will always change) and the number in A1. I realize that every year
when I have to start a new column I will have to move the cell that I now
have in column D or maybe I can just move it down below the 12 rows.

Can you explain the formula that I need to put in there? I could just put
the formula in there but I'd really like to learn what I am doing. Thanks
bunches!

PghPatti