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oobird

Sub yy()
Dim rng, arr, i%, j%, k%
With Sheets("1")
rng = .Range(.[c10], .[m83].End(3))
End With
ReDim arr(1 To UBound(rng), 1 To 10)
For i = 1 To UBound(rng)
If rng(i, 11) - rng(i, 10) <> 0 Then
k = k + 1
For j = 1 To 6
arr(k, j) = rng(i, j)
Next
arr(k, 8) = rng(i, 8) - rng(i, 6)
arr(k, 9) = arr(k, 8) - arr(k, 6)
arr(k, 10) = rng(i, 11) + rng(i, 10)
End If
Next
Sheets("2").UsedRange = ""
Sheets("2").[a5].Resize(k, 10) = arr
End Sub

oobird

If rng(i, 11) - rng(i, 10) <> 0 Then
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