Hi Guys,

Thank you for the replies.
Yes there can be more than two rows for the same code and the Book and
that is why I feel it is challenging. If there were exactly two items
then I could have used the SUMIF formula. And the two lines that are
netting off each other may not come one after the other. They can be
anywhere in the dataset.

Let me know if that helps.

Regards,
Amol