Deb

Just enter them in cells as negative numbers.


Enter the following to test:

A1 -1
A2 2
A3 -1
A4 = Sum(A1:A3)

Answer in A4 will be 0

HTH

Steve




"Deb" wrote in message
...
I am doing budget and I have a column of numbers to add but I have to
include
the numbers to subtract?