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When you see the #VALUE error, it means that there is something wrong with the way the formula is typed, or there is something wrong with the cells you are referencing.
This article looks at how to use Excel’s auditing tools to audit formulas and ensure the accuracy of data.
If Excel is not highlighting cells in the formula, enable 'Allow editing directly in cells' and 'Enable fill handle and cell drag-and-drop' in Excel options.
Excel table formulas driving you crazy? Learn the fix to lock column references, prevent errors, and simplify your spreadsheet calculations ...