Spreadsheet for vacation accrual that can borrow against future potential accrual

Hi strong42, I think what you are talking about is conditional formatting.
If your balance column is column D then select Cell D1, then click on "Conditional Formatting", then "New Rule", then "Use a formula to determine...."
In the formula section type =D1<0 (make sure no $ signs) then click "Format" change font colour from Automatic to Red, click "OK", click "OK"
Now click on "Conditional Formatting" again, then "Manage Rules".
Click on your new rule with the red font and put =$D:$D in the "Applies to" box and click "Apply" and "OK"

Here is a formula that you could use that doesn't rely on what is in column D like an accidental deletion. It relies solely on columns B and C. Enter in D5 and fill down.

Formula:

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