Count unique values with criteria

The ABS formula in Excel returns the absolute (always positive) value of any number, which means it removes the negative sign and leaves only the magnitude. It is widely used in accounting, finance, and data analysis to work with differences or variances without worrying about plus or minus signs. ABS formula Meaning the ABS function gives the distance of a number from zero on the number line, ignoring whether it is positive or negative. For example, the absolute value of -10 and 10 is the same:

Lookup Multiple Criteria or Return Multiple Results in Excel

Nested IF function example