values with respect to a reference value

Hi,


I am developing a workbook

I think you need to clarify your request.
Take I5

You say subtract G6 from H5, i.e. 11 from 10, = -1 and this is greater than -4

In which case you say G7 should be subtracted from H5, i.e. 9 from 10 = 1

However your expected results is said to be -4 (I5). This is the value picked from F10 i.e. H5 subtracted from G10