=(A1-B1)*1.33^(A1-B1<0)
=if(A1-B1<0,(A1-B1)*1.33,IF(A1-B1>=0,(A1-B1)*1,""))
=IF(A1>B1,(A1-B1)*1,(A1-B1)*1.33)
=if(a1-b1<0,=(A1-B1)*1.33,(A1-B1)*1)
=if(a1-b1>0,1,1.33)*(a1-b1)