I assume you mean that +(C13*(1+$M$10)+J13)/(1-$M$12) give rhe same result
as =(C13*(1+$M$10)+J13)/(1-$M$12)

I believe that this was to make Excel compatable with Lotus which was the
eading spreadsheet program when XL came out.
--
HTH

Sandy
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"AB" wrote in message
...
I'm unable to understand what use a "+" sign has if it is put before a
formula.
For ex: +(C13*(1+$M$10)+J13)/(1-$M$12) gives the same result as
(C13*(1+$M$10)+J13)/(1-$M$12).