Christopher, the calculation in H6 of H5-D6 is protected by the IF()
function, ensuring that we do not use H5-D6 when D6 is "".  In fact, the
cell has the proper value when other things are changed that should not
affect this bug.  As I stated in my original description, this includes
ordering the rows by date or re-copying the formulas in D6 and E6 to
themselves.  This proves that the formula in H6 is fine.  Furthermore
the formula for H4 and H5 are the same as H6 except for the row numbers
and as you can see there is no #VALUE issue with those cells.  This
behavior is new, I have been using this spreadsheet since 2001 in
OpenOffice/LibreOffice and never had this issue.

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https://bugs.launchpad.net/bugs/1263326

Title:
  #VALUE doesn't propagate correctly subtracting text from numbers

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