As usually - there are pros and cons.
I am not 100% convinced.
You mentioned pro, so let me raise con
If for some reason code stops while events are disabled, they will remain disabled until: either explicitely enabled by user (rather experienced one only) or excel is restarted.
Especially for less experienced users it can be really frustrating situation.
Just to show coys1717: code which includes Rory suggestion could be:
Private Sub Worksheet_Change(ByVal Target As Range)
dim cell as range
If not intersect(Target, Range("A1:A10")) is nothing then
for each cell in intersect(Target, Range("A1:A10"))
application.enableevents = false
cell.offset(0,1).Value = cell.Value - cell.offset(0,2).Value
cell.offset(0,2).Value = cell.Value
application.enableevents = true
next cell
End If
End Sub
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