Macro to subtract values where Ref is the same and diff value does not exceed 1.00

i have references in Col C and values in Col D

1) where the references are the same then subtract the first value where the reference is the same , but only show difference where it does not exceed 1.00 in Col D next to the first reference-where difference is zero, then all rows containing zero to be deleted
2) Where the values are opposite and equal, then add these together and show difference only where it does not exceed 1.00 in Col D next to the first reference. where difference is zero, then all rows containing zero to be deleted
3) Once the above has been done then the row containing the duplicate reference must be deleted


I have code which does the above, but need it amended to do the above

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I have attached sample data and show what the data should look like on sheet "Final Result"



your assistance in amending my code is most appreciated


i have also posted on https://www.mrexcel.com/board/thread...teria.1178089/