Web Reference: In Excel, the IF function allows you to make a logical comparison between a value and what you expect by testing for a condition and returning a result if that condition is True or False. The simplest and most common sort of boolean test uses == (two equal signs next to each other) to compare two values, yielding True if the two are the same. Here is an example that shows an if-statement inside a for-loop. Computer programs also make decisions, using Boolean expressions (true/false) inside conditionals (if/else). Thanks to conditionals, programs can respond differently based on different inputs and parameters.
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