If there is a label to the left of a value the formula will reference the
label text in the formula, while picking up the associated values. It can be
useful when trying to identify what the value is associated with in complex
formulas. You can produce the same result by naming a range.
However, it is not very well developed. There are problems if you try to reference other sheets, name conflicts do not show
clearly, UDF's behave unreliably, intersection doesn't seem to work as it should, the labels do not show up in the Paste Names
menu, etc.
General advice (not just mine!) is not to use this feature.
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