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Default Logical Formulas

I am trying to build a formula that if values change, the formula changes.
For example, if there is a small column of numbers such as line budgets. If
those budgets are revised, the new budget would be placed in the next column,
with a max of two revisions. I have an actual YTD costs, and a balance
formula. What I need is for the balance formula to calculate against the
budgeted amount (i.e. =budget-YTD). So if the budget is revised, I want the
balance to automatically consider the revised amount, not the original
amount.
I have tried using the IF stmt, but I cannot get the formula to consider the
revisions. Can anyone please help? Thanks
 
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