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Option Explicit
Sub test()
Dim i&, Z, xA As Range, T$
Set Z = CreateObject("Scripting.Dictionary")
Set xA = [C2:H5]
For i = 1 To xA.Count
   T = xA(i): xA(i)(1, 9) = IIf(Z(T) = "", "", xA(i)(1, 5) - Z(T)): Z(T) = xA(i)(1, 5)
Next
End Sub
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