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Default Conditional function row formatting based on columns values being

Hi,

I am evaluating financial data based on payments received for services or
written off. The values in column I is the charged amount the values in j-l
are either payments or write off amounts. The values in I are positive the
values in j-l are either 0 or negative.
I am trying to cause a row to change color if the "absolute" values in i2
and l2 are the same (in other words we wrote off the full amount) and then
apply it to the rest of the sheet.

I have selected the whole sheet and done a CF using the formula =ABS(i=l)
with no luck I have also tried =if(i=l) with no luck and various variations

thanks