Cell references in formulas must be entered in uppercase, and spaces cannot be added before or after arithmetic operators.

Name: Cell references in formulas must be entered in uppercase, and spaces cannot be added before or after arithmetic operators.
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Cell references can be entered in uppercase or lowercase, and spaces can be added before or after arithmetic operators. Excel is not case-sensitive when it comes to cell references, and adding spaces around operators is optional.

Cell References in Formulas Must Be Entered in Uppercase, and Spaces