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In Excel logical data is usually derived from comparisons and determining conditions to see if the conditions fit or not. So for example you might want to see is one value greater than another or less than another or equal to another. Doing things like checking what is the correct rate of tax to deduct on a person's wage, depending on how much they earn would involve logical questions. There are a number of specialised functions provided by Excel for working with logical data and conditions. These are TRUE, FALSE, OR, AND, NOT and the most commonly used is IF. See the related question below for more information on the IF function.

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