It's putting a formula in a cell, which cell is hard to determine without knowing what C is or if there is a further range reference.
The formula itself can be interpreted as such:
Subtract the sum of the 8 cells above the destination cell from the value in the cell below the destination cell.
For example if the formula was to go in cell H17 it would look like this:
As Daniel has explained the R and C in the formula refer to rows and columns, but the R here,
.Cells(44, C).Value =
is a variable and represents the column the formula will be placed in.
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