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ISTM that using SUM() and COUNT() would be simpler, if the data is
already with the layout as described, in multiple sheets.
Don't see how just using SUM() and COUNT() would work. Assuming the use of ABS was wanting to 
change negative values to positive values a simple sum of numbers would give a value different 
from the sum of absolute values.

I apologize. I wasn't clear – I didn't have enough time in order to be
specific when I wrote that email, and that sentence I wrote was most
probably adding to the confusion, unintentionally.

I don't want to add more confusion, so let me (try to) be succinct and
avoid unneeded extras.

As Steve presented the case and the specific layout...

_ ABS() needs to calculate each value on its own. The only way to use
ABS() on a range, as far as I know, is to use it as array formula and
only within the same worksheet, and there is no need (nor advantage)
in this case.

_ AVERAGE() can be used with multiple worksheets and in 3D references.
There is no need for array formulas in this case either, and it would
probably be counterproductive.

_ To be clear, just in case, 3D references is not the same as array formulas.

_ There are alternative ways to resolve this, but *with the layout as
presented*, Steve's initial assumption was correct. ABS() expects one
cell (or value) as argument, while AVERAGE() can be used as intended.

My apologies again for adding to the confusion.

Best regards,
Ady.

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