You're absolutely right.

Thanks
Bill K
"David Biddulph" wrote in message
...
The formula in D12 looks equivalent to =70-C12 (as the IF doesn't seem to
do anything different?).
--
David Biddulph

"Bill Kuunders" wrote in message
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Try a simple if function and use the results as your carry foreward
subtotal.

in D12 enter .....=IF(C12=0,70,70-C12)
...