First, a note about the SUM function. In your examples, there is no reason to use SUM, it is a waste of time and only serves to confuse things.
SUM means to add together. "The sum of 1, 2 and 3" means 1+2+3, which equals 6.
When using SUM in Excel, the numbers you want added are separated by commas. So you could represent the above problem as =SUM(1,2,3). But this can more simply be entered into Excel by using [COLOR=blue white]=1+2+3[/color]
What you are doing is asking for a sum of a single number - the result of B1-A1. So what you are asking excel to do is SUM(5), just give you the sum of 5.
Generally, SUM is used with ranges, not individual cells. For example, =SUM(A1:A1000) will sum all cells in that range.
Now that that's out of the way....
Do you want column C (I'm assuming that's where you are putting your formulas) to show whether the change was positive or negative? If you always want it to display a positive number, then you can use
[COLOR=blue white]=ABS(B1-A1)[/color]
which returns the absolute value of the answer. (See Excel's help file for more info on Absolute Power)
Or, if you want column C to read both positive and negative values, but want to sum the absolute value of each cell within column C, then you could use an array formula like this:
[tab][COLOR=blue white]=SUM(ABS(C1:C2))[/color]
[!]entered with
[Ctrl]+[Shift]+[Enter] instead of just enter[/!]! If entered correctly, curly brackets ({}) will appear on either side of the formula.
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