It means that it gets its value from the cell N5 on a worksheet called
'August 31 final'. The worksheet name does not include the quotes, they are
required as the worksheet name has embedded spaces.

--

HTH

RP
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"windsong" wrote in message
...
I came across a cell with the following formula -

='August 31 final'!N5

Can someone please tell me what this formula means?