Dim i As Integer
    Dim j As Integer
    Dim S As Integer
    S=0
    For i = 18 To 2403
        For j = 39 To 92
      If Cells(i, j) > Cell(i,5)
        S = S+Cells(i, j)
      End If
     

Sub R

    Dim I As Long, J As Long, Summ As Long
    Dim wsList As Worksheet
    Set wsList = ThisWorkbook.Sheets("Ëèñò1")
    
    For I = 18 To 2403
        For J = 38 To 91
            If wsList.Cells(I, J) > wsList.Cells(I, 17) Then
                Summ = Summ + wsList.Cells(I, J) - wsList.Cells(I, 17)
            End If
        Next
        wsList.Cells(I, 95) = Summ
    Next
        MsgBox Summ, vbInformation
        
End Sub