I'm not really sure how the above relates to the initial question and to be honest it doesn't make a great deal of sense to me:
will always yield a FALSE result given the Boolean generated within parentheses is not Text
Given the above it follows you are always (in effect) subtracting SUM(D13) and therefore the below would generate the exact same result:
Perhaps best to post a sample file which illustrates set up via sample data whilst also outlining desired results as I confess I'm struggling to follow.
Bookmarks