Ken,
My apologies but my formula in xl is actually -I9 NOT 19 (sorry)
So it should go as follows
=IF(e9=i9,i9*-1,e9-f9-g9-h9-i9)
Your suggested way of doing it in access is great it calculates if (e9=i9,i9*-1 but it is not performing the rest of the calculation.