The HELP info on the VALUE function includes the statements:
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VALUE(text)
Text is the text enclosed in quotation marks or a reference to a cell
containing the text you want to convert.
Remarks
Text can be in any of the constant number, date, or time formats recognized
by Microsoft Excel. If text is not in one of these formats, VALUE returns the
#VALUE! error value.
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My question: If the contents of the cell are formatted to be any of constant
number, date or time formats as specified by the HELP info, then what defines
the contents to be text in the first place?
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