In the Resource template report type which contains the column Timeoff taken Hours (Selected Dates). This can be used to create a custom column with formula ActualAvailableHours-ActualTimeOffTakenHours. This should give you what you're looking for.
Refer to the image below:
Let me know if that helps.
Thats what i tried the issue is Stat holidays is taken count in both the fields which is causing the mismatch in numbers, i mean if we have the stat holiday for a month, Actual Available hours will deduct that and Time Off field also counts that.
Thanks & Regards,