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If you want to check if two values are not equal, use the special Excel not equal notation, which is made from the less than and greater than symbols, such as =B25.
Excel has a versatile If, Then function built right into it. We’ll show you how to use the IF function in Excel with a number of helpful examples.
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How to Use Boolean Logic in Microsoft Excel

Boolean logic: The method used to evaluate conditions, returning either TRUE or FALSE. Logical functions: The primary logical ...
If you need to conditionally split values into multiple columns in Microsoft Excel, consider using the IF() function. Here's how.