If you have a formaula in Cell A6 that is =SUM(A1:A5), then A6 is the Dependent and A1:A5 are the Precedents
Dependent=the cell or cells that contain formulas that reference other cells
Precedent=the cell or cells that contain numbers, text, or formulas required for the Dependent to reach an answer
If you are asking about the Auditing Toolbar, you can use these to look for the source info for formulas
You can also find out what formulas a given cell contributes to
This can be useful on complex workbooks, if you need to map out where an answer is coming from (or where data is going). It can also be important if a formula results in an error
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