 <p>Instead of using INDIRECT, add the following formula to a cell in the second row </p> <pre><code>=FILTER(C1:C-B2:B,LEN(C1:C)) </code></pre> <p>The above formula will automatically fill out the rows where the column C has a value. It assumes that Column B and Column C will have only numeric values.</p> <p>If necessary, adjust the cell references according to the row where the numeric values starts.</p>