It means: text string of zero-length. In the formulae it is typically used
to emulate empty cells (although it is not quite the same) , e.g.
=IF(A1>0,A1,""), or to convert a value to text, e.g. =A1&""
This isn't quite correct. In actual fact "" doesn't mean Empty at all, it
just looks like empty. A cell is only empty if it literally contains
nothing - neither constants nor formulae.
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