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skammi
 
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Default formula that will go up one space if no value in specified space

I need a array formula that will find the difference between two numbers, but
I need to specify a space yet if that space does not get filled in the
formula will need to go up one space and take that number,

Example: (N39-I37) however if I37 has no number/value in it I need it to
go to I36

the sheet needs to be locked so I can not just change the formula as I go
 
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