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

Status in “libreoffice” package in Ubuntu:
  Triaged

Bug description:
  1) lsb_release -rd
  Description:  Ubuntu Trusty Tahr (development branch)
  Release:      14.04

  2) apt-cache policy libreoffice-calc
  libreoffice-calc:
    Installed: 1:4.1.3-0ubuntu2
    Candidate: 1:4.1.3-0ubuntu2
    Version table:
   *** 1:4.1.3-0ubuntu2 0
          500 http://us.archive.ubuntu.com/ubuntu/ trusty/main amd64 Packages
          100 /var/lib/dpkg/status

  3) What is expected to happen via a terminal:
  cd ~/Desktop && wget 
https://bugs.launchpad.net/ubuntu/+source/libreoffice/+bug/1263326/+attachment/3933694/+files/bug.ods
 && localc --nologo bug.ods

  is that cell H6 shows #VALUE no matter what, given it is a result of
  subtracting text from a number.

  4) What happens instead is if one inserts a row, and then removes the
  row, it resolves to a number value.

  WORKAROUND: Change all formulas containing:
  ""

  to the number zero:
  0

  ProblemType: Bug
  DistroRelease: Ubuntu 13.10
  Package: libreoffice-calc 1:4.1.3-0ubuntu1
  ProcVersionSignature: Ubuntu 3.11.0-14.21-generic 3.11.7
  Uname: Linux 3.11.0-14-generic x86_64
  NonfreeKernelModules: nvidia
  ApportVersion: 2.12.5-0ubuntu2.2
  Architecture: amd64
  Date: Sat Dec 21 07:59:29 2013
  InstallationDate: Installed on 2012-11-18 (397 days ago)
  InstallationMedia: Ubuntu 12.10 "Quantal Quetzal" - Release amd64 (20121017.5)
  MarkForUpload: True
  ProcEnviron:
   LANGUAGE=en_US
   PATH=(custom, no user)
   XDG_RUNTIME_DIR=<set>
   LANG=en_US.UTF-8
   SHELL=/bin/bash
  SourcePackage: libreoffice
  UpgradeStatus: Upgraded to saucy on 2013-11-10 (40 days ago)

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