Originally Posted By: gbeer
So the point of ... is to create a formula that can be cut and pasted as text and the cell reference would never need to be corrected?

Well, in order to reference the previous cell even if it gets inserted. You can't use any of Excel's built-in reference syntaxes (syntaxen? syntaces?) to do that because it will rewrite them in ways you don't want. But yes.
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Bitt Faulk