The adds a month to a text representation of a month by converting the text
month in A1 to the first numerical day of the next month in year 1900. That
is what the date function does and the ampersand part returns "August-00" if
A1 contains August which is read as a numerical date by excel then it adds
one month, then it converts it to text again by wrapping the TEXT function
around it
So assuming A1 holds August the formula will return September
It is a clever way of adding a month to a text date
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