The formula in X2 is this:

=IF(P2="sales",U2," - ")

but in X3 you have this:

=ABS(IF(P3<>"sales",U3," - "))

So, you are trying to get the ABSolute value of a string - as that has no numerical value it returns the #VALUE error to X3.

It might be better to change the formula in X2 to this:

=IF(P2="sales",U2,0)

then format the cell as Accounting so that the zero is displayed as a hyphen, and then copy that formula down.

Hope this helps.

Pete