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Default Type of SUM formula ???

Hi, I am trying to find the last entry of a column, in order to add /
subtract from other sums. Is there a way to do this? the work-around using
is:

using a work column: =IF($G5="",$G4,0)
and entering 0 in unused rows, then can use: SUM(H4:H26)-$O$30
can I replace that with something else, and get rid of the work column?
thanks
 
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