I am hoping to create a simple formula that calculates the gap between two percentages. For example, 5% and 9% = 4 points difference. There, it's a simple subtraction issue. My challenge is to do the same when one is negative. -5% to 9% is a delta of 14 points. How can I use one formula that will give me the actual net spread between two figures? Thanks much. I'm always wowed by this Board's expertise.