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Flipping a Cell Value

Select the cell you want to modify.
On the Home tab, click Cell, and then click Numeric.
In the Calculation Properties group, select the Flip Sign of Value option.

Notes

The Flip Sign of Value option returns a positive cell value as negative and a negative cell value as positive. Any cell calculations referenced to this cell will take into account the nature of this flip sign and will have reversed values accordingly.
If both flip and switch signs are activated, the cell will retain its original value while any calculations referenced to the cell will take into account the opposite value of the cell.