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Countif

Hi

I have these formulas in the following cells,

F100 (=IF(ISBLANK('New Conference Office Sheet'!
B24),"",'New Conference Office Sheet'!B24))

T100 (=COUNTIF($F$99:F100,"<"""))

Why is the Countif function including F100 in the count
when it returns a value of "" ?

Thanks.

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