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Default Subtracting Dates

Can excel subtract dates? I have projects and they have due dates. I want to
find all the items 180 days past due. Can this be set up. Project number
would be in column one followed by due date in column two. I would like to
add a third column that would list the days to/from today's date. Say the
project wasn't due. It would show in the plus.

Thanks.
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