@pen one :
If you use Formula(Text)
_CASE WHEN {custbody104} is NULL THEN TO_CHAR(ROUND({today}-{trandate})) ELSE {custbody104} END_
If you use Formula(Numeric)
_CASE WHEN {custbody104} is NULL THEN TO_NUMBER(ROUND({today}-{trandate})) ELSE {custbody104} END_
You can use NVL function rather than CASE statement
_NVL({custbody104}, TO_NUMBER(ROUND({today}-{trandate})))_