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Step 1 - Inserting Rows and Columns

When you are using cell references (relative or absolute) inserting or deleting rows (or columns) will alter the cell references.

Lets image the following table where a new row needs to be inserted at the top every day.

This is not possible using normal cell references because every time you insert a new row the cell reference will automatically be linked to the cell in the previous row.

Step 2 - Using the INDIRECT Function

By using the INDIRECT() function we can always refer to the cell "C5".

Step 3 - Things to Remember