try
=if(A2<0,A2-A1,A2+A1)
or
=A2+if(A2<0,-A1,A1)
or
=A2+Sign(A2)*A1

"Chad" wrote:

How do I create a formula that subracts A1 from A2 if A2 is a negative
number, but adds A1 and A2 if A2 is a positive number?

Thanks for your help