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ORDER OF OPERATION
                  When performing calculations using a formula, Calc follows certain rules of precedence:

                      Calc calculates expressions within parentheses ‘(‘ , ’)’ first.
                      Calc calculates exponent '^' before multiplication, division, addition and subtraction.

                      Calc calculates multiplication and division before addition and subtraction.
                      Calc calculates consecutive operators with the same level of precedence from left to right.

                  For example, the formula = 20 + 20 * 3 gives a result of 80 as Calc multiplies 20 by 3 and then
                  adds 20. However, the formula = (20 + 20) * 3 produces a result of 120.
                  This  is  because  Calc  calculates  the  expression  (20  +  20)  within  the  parentheses  first.  It  then
                  multiplies by 3. If you are unsure of the order in which Calc calculates, use parentheses even if

                  the parentheses aren’t necessary. Parentheses also make your formulas easier to understand.

                      CELL REFERENCING IN FORMULAS AND ITS TYPES

                  A formula may contain reference to contents of other cells. In such case, the result of the formula
                  depends on the values in the referenced cells. The contents of cell where referencing has been
                  used change automatically when the values in the referenced cells change. To see how this works:

                      Enter 20 in cell A1

                      Now select cell A2
                      and type =A1*3, and

                      press ENTER key.

                  The value in cell A2 is 60. If you change the value in cell A1 from 20 to any value, the value in
                  cell A2 will also change. Cell references are especially helpful when you create complex formulas.

                  There are three types of cell references used in Calc.

                  Relative References
                  In relative reference, you actually refer to cell that is above or below or left or right to a number
                  of rows or columns. For example, if you refer to cell B3 from K3, you are actually referring to a
                  column that is nine columns to the left of cell R3 and in the same row (the third ‘3’ row).

                  When a formula that possesses a relative reference is copied from one cell to another cell, the
                  value in the copied cell also changes, i.e., if you copy a formula = D3 + E3 from F3 to the cell
                  F4, then formula in F4 adjusts in such a way that when the cell F3 is dragged downwards by one
                  row, the formula automatically changes to D4 + E4 and places the resulting value of D4 + E4 in

                  cell F4.
                  Absolute References
                  In case, if you wish to maintain the original references as they were, then you should make use

                  of the absolute references. If you want to make the above example retain the original reference
                  when it is copied, then you should precede the columns reference and the row reference by a

               20       Plus (Ver. 3.2)-VII
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