The Merge & Center feature/button in Excel may be useful in terms of formatting, but will cause all sorts of problems when trying to build formulas.
Instead, use the lesser-known Center Across Selection feature, which produces results that *look* exactly the same as merged cells, but without any of the drawbacks.
Additional Links:
Rockstar Excel website: [ Ссылка ]
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Videos on using absolute, relative, and mixed references to build complex spreadsheets extremely quickly:
Part 1: [ Ссылка ]
Part 2: [ Ссылка ]
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