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Default How to 'Calculate' an Excel Reference

I'm trying to determine how I can easily change a cell reference in a formula
to a different value based on a calculation in my spreadsheet.

For example:

I have the formula Sum(A1:A10)

In reality, I would like the formula to change depending on the value in
another cell (say cell B1) so that when B1 = 54, the formula becomes
Sum(A1:A54). Is there a way I can change the reference in the formula in
this manner using cell values or constants?
 
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