| VALUE | The number that a text string represents. |
| VAR | The variance based on a sample. |
| VAR.P | (2010 - VARP) The variance based on an entire population. |
| VAR.S | (2010 - VAR) The variance based on a sample. |
| VARA | The variance based on a sample (including text and logical values). |
| VARP | The variance based on an entire population. |
| VARPA | The variance based on an entire population (including text and logical values). |
| VDB | The depreciation of an asset in a single period using a variable declining balance. |
| VLOOKUP | The value in a column that matches a value in the first column of a table. |
