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For Each xR In Range([B3], [b65535].End(3))
If xR >= d Then 'k+g-f-h-i+j
xR.Offset(, 9) = xR.Offset(-1, 9) + xR.Offset(, 5) - xR.Offset(, 4) - xR.Offset(, 6) - xR.Offset(, 7) + xR.Offset(, 8)
End If
Next
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