That isn't working on two fronts. It is perpetuating the error that you have in D413, and you haven't subtracted the previous sum as you did in the other formulae. You want

[vba]

Range("F4").FormulaR1C1 = "=COUNTIF(sample!R1C1:R500C1,""<=""&calculations!RC[-4])-SUM(R3C:R[-1]C)"
Range("F4").AutoFill Destination:=Range("F4:F13"), Type:=xlFillDefault
[/vba]