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Default abs formula

I have 4 columns of numbers and I am trying to get an ABS value. these are
based on years:
2005 2006 2007 2008

71 169 165 214
How do you do a ABS formula

The person who did this last year based it on 2006 and 2007 and he used:

=(C2-B2)/ABS(B2)

 
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