Temperatures 26∘C above 0∘C and 13∘C below 0∘C can be represented as:
+26oC and -13oC
We can take 0∘C as the midpoint and anything above/greater than 0∘C as positive and less than 0∘C as negative.
Thus, 26∘C above 0∘C = + 26∘ and 13∘C below 0∘C = -13∘C .