Like this:
SELECT Sum(IIf([Measure]=1,Amount,0)) AS Default_FinCharge,
Sum(IIf([Measure]=2,Amount,0)) As DefaultADB,
Sum(IIf([Measure]=2,Amount,0))-Sum(IIf([Measure]=1,Amount,0)) As
Difference
FROM tbl_Area_PropLend
WHERE ReportingMonth=#8/1/2004#
AND [Measure] IN (1,2)
AND [Type]=2
GROUP BY ReportingMonth, [Measure], [Type]

Signature
MGFoster:::mgf00 <at> earthlink <decimal-point> net
Oakland, CA (USA)
> How do i subtract the first value from the second value without
> multiple queries? (query example below)
[quoted text clipped - 12 lines]
> HAVING (((tbl_Area_PropLend.ReportingMonth)=#8/1/2004#) AND
> ((tbl_Area_PropLend.Measure)=2) AND ((tbl_Area_PropLend.Type)=2));