Hello gdieterich and Welcome to Excel Forum.
For future reference please upload the sample file instead of a screen shot.
I believe that the following array entered formula* will work in the 2007 version:
Formula:
=IF(B3>0,"",A3-INDEX(A$2:A2,LARGE(IFERROR(ROW($1:1)/(B$2:B2=0),FALSE),1)))
*1) Select cell C3,
2) Paste the formula into the formula bar,
3) Simultaneously press the Ctrl, Shift and Enter keys,
4) Double click the fill handle to copy the formula down column C.
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Let us know if you have any questions.
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