Don't quite follow what you're asking.

Do either of these, copied down, work for you:

=ABS(A2-B2)

OR

=ABS(MAX(A2,B2))-ABS(MIN(A2,B2))
--

HTH,

RD
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"Learningfast" wrote in message
...
What do I place in the variance column so negatives are subtracted in the
whole column regardless of whether my sales are negative this year or last?
Thanks
Sales ($) Sales ($) LY Variance
60.14 (66.00)
0.00 0.00
155.45 0.00
118.43 0.00
0.00 132.82
0.00 0.91
0.00 0.00
(241.99) 565.31