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It returns a reference to a range that is offset a number of rows and columns from another range or cell. There are a wide variety of reasons for using it. It can be a handy way of locating a cell whose position can be calculated from another given cell. It can be used to select dynamic ranges. These would be ranges that can change. This is very useful for graphs where the data is continually being added to and you want to keep the range automatically up to date.

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