MS Excel
How can you delete a record?

Delete the column from the worksheet
Select Data > Delete Record from the menu
Click the Delete button on the Standard toolbar
Select Data > Form from the menu to open the Data Form dialog box, find the record and Click the Delete button

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MS Excel
When you copy a formula

Excel doesn’t adjust relative cell references
Excel edits cell references in the newly copied formula
Excel adjusts absolute cell references
Excel erases the original copy of the formula

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