Formula for budget variance

Dear members,

Can anyone please help me in finding a way to compare the two budgets i.e 08/09 and 09/10 and if a new cost centre appears in 09/10 it will bring a yes in column G(New cc) and if the Cost Centre already exist in 08/09 it will bring a blank--but in both cases i want a variance in the next column H i.e 09/10 less 08/09.

If anyone can help me on this i will be very grateful.


many thanks

I would go for:

G3: =REPT("YES",ISNA(MATCH(E3,$B$3:$B$14,0)))
H3: =F3-IF(G3="YES",0,VLOOKUP(E3,$B$3:$C$14,2,0))

copy down & alter ranges as required