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Default Blank and 0's in Cells


I feel like this may be a really dumb question but here goes. I've been
using Excel for several months now to creat various spreadsheets. In order to
avoid formula errors or to end up with 0's on all the unused lines I have
been using If formulas for example:

=IF(L67="",IF(N67="","",-N67),IF(N67="",L67,IF(N67-L67=0,"",L67-N67)))
as you can see I'm doing little more than subtracting one cell from another
but it becomes this big long mess

When I am working on longer formulas it becomes a real pain to then go back
and add all the above in to accomodate cells without a number in them.

Please tell me that there is an easier way to do this??

Thanks in advance,

Kris
 
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