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I am trying to subtract column "Previous Spend" from column "Current Spend" and put the balance in new calculated column named "Incremental Spend". Easy enough right. But if "Previous Spend" is left blank then it just displays the number that is in "Current Spend".

This was my attempt at the solution but I am getting a #VALUE!

=IF([Current Spend]-[Previous Spend]," ",[Current Spend]-[Previous Spend])+[Current Spend]-[Previous Spend]
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I think I understands what you want, if both have values you want the dif. If Previous Spend is blank you only want the Current Spend. Then you can use this formula:

=IF(AND(ISNUMBER([Current Spend]),ISNUMBER([Current Spend])),[Current Spend]-[Previous Spend],[Current Spend])

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