The author of the workbook you received is a pervert.

:-)

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AP

a écrit dans le message de news:
...
I recently received a spreadsheet that contained =sum(a1/a2)-1+1. The
cell containing the formula was formatted to percentage. I was
wondering why use =sum()-1+1 when +a1/a2 would render the same result
(provided the cell is formatted to percentage)? Thank you