=ArrayFormula(ЕСЛИ(A2:A="";"";ЕСЛИ(B2:B="";"";B2:B-A2:A)))
P = U*I = I*I*R = 10А*10А*0,02Ом = 2Вт
12V - (-12V) = 24V
.filter(row=>row[0]!="");
[ [A1, B1, C1...], [A2, B2, C2...], [A3, B3, C3...] ...]
=I2-G2
=ArrayFormula(I2:I-G2:G)
=ArrayFormula(ЕСЛИ(A2:A="";"";I2:I-G2:G))