"what happens when you insert a row at the beginning or end?" Excel's documentation clearly explains the rules: "You can insert blank cells above or to the lef

"what happens when you insert a row at the beginning or end?" Excel's documentation clearly explains the rules: "You can insert blank cells above or to the left of the active cell on a worksheet. When you insert blank cells, Excel shifts other cells in the same column down or cells in the same row to the right to accommodate the new cells. Similarly, you can insert rows above a selected row and columns to the left of a selected column. " So lets say you are looking at the formula =SUM(A3:A5). If you click A3 and hit insert, A3:A5 are shifted down to A4:A6 and the sum formula is =SUM(A4:A6) If you click A5 and hit insert, A5 is shifted down to A6 and the new row is inserted, so the formula does include the new cell and you see that: =SUM(A3:A6). The rule is fairly defininitve, and the BIFF8 Rk transformation is fairly straightforward