Occurs for Optimising if the CELL function is in use in a formula
Where the cell is used in a formula the resulting value must be a number.
For example if using the table:-
##DOOR,500,600,800
OAK,12.99,15.50,17.90
GREY,9.00,12.00,15.00
TEAK,Large,12.50,Small
The following cell formula produces this error.
=CELL(DOOR,500,TEAK)
'Large' is not a valid number
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