We implemented this functionality in version 7.75.259. Download the latest version from our website.
1. In Reports, Financial Statements, create a new Income Statement or Balance Sheet
2. On the Columns tab, create a New Column and define the column heading
3. Double-click on the property Budget or Adjusted Budget in the lower left hand box
4. Select the subtraction sign on the lower right hand side
5. Double-click on the property Actual in the lower left hand box
6. Define the date range on the Date Range tab and set filters on the Filters tab. Save and Close the column

When the report is run the favorable/unfavorable will show appropriately as a positive or negative number.