M10: =IF(AND(D10<K10,D10<0),L10,"")

and use that same formula in conditional formatting for L10

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HTH

Bob

"ACarella" wrote in message
...
Two things:
What would the formula be for the following:

If D10<K10 and <0, then L10 (this would put the value in M10)

and

If D10 < K10 and <0, then highlight and bold L10

thank you
Arlene