Based on your two examples, it appears that you want to subtract the first record value FROM the second, so using the min/max of the AuditID field won't give you the order I think you're after. If you include the AuditCostID in the subform records (assuming this is a subform datasheet) then either DLookup or DMax in a calculated control might be possible. I think the solution depends on what the subform is based on. If that is a table, then there's more records to deal with than if it is a query that only returns two records. If it's a table, a function would be one way to filter the records as well as place them in the correct order for subtraction. This would be far easier if you only wanted the difference and didn't care about the order. I'm also assuming what you have is a subform datasheet.
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