It is defined as a collection of cells arranged vertically from the top to bottom of the calc application.
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OFFSET is a great formula whenever you have dynamic ranges involved. Some examples are:
Calculating the average of the last three months when you add new data to your table
Getting data from the last cell in your raw data range – either last row or last column in that range
Grabbing data from a data table based on a point of view chosen by the user
Complex calculations that require “moving” data sets
OFFSET is a difficult one to get the hang of because of the number of arguments involved.
Think of it as a GPS:
You give it a starting point and then you tell it:
how many rows to go down
how many columns to move across
and what range you want returnes
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