I think way back when, some highly-read source must have mistakenly advised people that to create a basic arithmetic formula, you needed the SUM, irrespective of the calculation being performed.
So I often see formulae such as:
=SUM(C7-C6)
If you're writing formulae to be efficient and easily interpreted by other people, the better way to write this formula is:
=C7-C6
Best to steer clear of the SUM function unless you're summing more than two things.

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