You can simplify to

2849.66 - 2,757.38 = 92.2799999999997

However, as Shane noted, Excel substitutes approximate binary values. Most

terminating decimal fractions (including .7 .96, .38 and .66) are

non-terminating binary fractions that can only be approximated in finite

precision (just as 1/3 can only be approximated as a decimal fraction).

The approximate problem that Excel (and almost all other computer hardware

and software use, since it is defined by the IEEE 754 standard) is

2849.65999999999985448084771633148193359375

-2757.3800000000001091393642127513885498046875

----------------------------------------------

92.2799999999997453414835035800933837890625

If you do the math, you will see that this is the exactly correct answer to

the approximate problem.

Excel's documented display limit of 15 decimal figures makes this appear to

be much more mysterious than it really is, because the first two numbers

appear to be exactly what you thought they were instead of approximations to

those values. The simplest way to think about it is to allow that anything

beyond the 15th decimal digit may be different than you expect, thus the

calculation can be usefully thought of as

2849.66000000000??

-2757.38000000000??

-------------------

92.28000000000??

which is entirely consistent with the actual result of

92.2799999999997...

Given that you get the exact answer to an approximate problem, where each

approximation to inputs is correct to at last 15 decimal digits, it becomes

relatively straightforward to adjust for it in programs. Two common ways are

to either test for approximate instead of exact equality, or to round each

result to an appropriate number of figures (based on the particular

calculation being done).

Jerry