That's the equation of a straight line. Unless the line is horizontal (for m = 0), the y-coordinate of the line will always be positive for part of the line, and negative for another part of the line.
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y = mx + b y - mx = b
b = y - mx.
There is no difference; it is a matter of choice and convention as to what letter is used.
y-b/x=m
m = slope of the line. b = the Y intercept.