Watterboy,
Attached is an exammple workbook based on the criteria you provided. In Column A is the Value, Column B is the subtraction. Row 1 is headers, so data starts on row 2. Because there is no subtraction happening for the first value, cell B2 is blank. The subtraction formula starts in cell B3:
=IF(OR(A3={"","~"}),"Null",A3-LOOKUP(2,1/(ISNUMBER($A$2:A2)),$A$2:A2))
And is copied down. Is something like that what you were looking for?
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