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I have a solution to the specific problem, based on Michael D. Setzer II's
suggestion (see below):
    =IF(AND(ISNUMBER(C227), ISNUMBER(B227)),IF(C227-B227>0,C227-B227,0), 0)

   
=IF(ISNUMBER(F227),IF(ISNUMBER(E227),IF(ISNUMBER(G227),IF(F227-E227-G227>0,F227-E227-G227,0),IF(F227-E227>0,F227-E227,0)),IF(F227>0,F227,0)),
0)

However, this doesn't resolve the main issue of compatibility with Microsoft
Office and OpenOffice.org: what is LibreOffice's target user?  If it is an
OpenDocument-compliant user, then there is no issue here at all, also if the
target user is a Microsoft Office user, then this issue will not exist
either, however OpenOffice.org users could be dissuaded, as the issue will
affect them.

An option to relax the restrictions in the N() function could work for
former OOo users?  Fortunately MS Excel users will be happy!

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