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JL
 
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Default Last 2 values in range

I need help with a worksheet formula. In rows 2 through 25
I have formulas that bring in values from other sheets.
Some of the cells have #DIV/0! in them because it won't
calculate until later in the year when the numbers come
in. In cell 30 I want to display the difference between
the last 2 cells in the column that have values displayed,
but don't know how. I was hoping to find a function
similar to the VBA Range("B65536").End(xlUp).Row command.
Any ideas?
 
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