Maurice wrote:
I share utilities and have a spreadsheet that divides each bill by four, adds
the column for my total. There are times when a credit appears. I would
want each cell to take that into account as well so that overpayment is
divided by four and subtracted from the total. Is there a way for a cell to
take either circumstance into account and calculate the appropriate value?
Guidance sought.

Not sure how you have this laid out but here's the general idea.

I assume you show both bills and credits as positive numbers, since you
say you want to subtract the credits.

So to calculate each person's liability you take

=(SUM(cells with bills) - SUM(cells with credits))/4