1. Record campaign spend as accounting expense
| Campaign | Channel | Spend | Clicks | Conversions |
| Campaign A | 500 | 250 | 50 | |
| Campaign B | Social | 1200 | 800 | 120 |
| Campaign C | Search | 2000 | 1500 | 300 |
=UMINUS(C2)Result: -500
Campaign A spent $500. In accounting systems, expenses are recorded as negative values to represent money flowing out. UMINUS(500) converts the spend amount to -500 for the accounting ledger.