Office Resource Kit technical reference

Excel 2007 allows up to 16,384 bytes. Formulas over the Excel 2000–2003 limit return #VALUE. Cell with a formula that exceeds nesting level limit Excel 2000–2003 allows up to 7 levels of nesting. Excel 2007 allows up to 255 levels of nesting. Formulas over the Excel 2000–2003 limit return #VALUE. ................
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