I'm doing a training in the office where I am telling people about certain best practices. Chief among them is that instead of having a formula like this in E1: A1-B1+C1-D1, where all values are positive; they should have E1 be Sum(A1:D1) where B1 and D1 have negative values. That way the reader looking at the screen or the printed page can tell that B1 and D1 are being subtracted. Has anyone seen an article like this that they can share? I just don;t think I'm the only one who's figured out that this is a best practice.