Answer to Question #68747 in Excel for Denisa

Question

The function returns a positive value and set the references to cells B5 and B6 as absolute references?

Answer 1

"The function returns a positive value". Did you mean ABS function? ABS function returns the absolute value of a number. The absolute value of a number is the number without its sign.
The absolute reference of cell B5 is $B$5. The absolute reference of cell B6 is $B$6.