Say X99 displays 0.005.
Turn on menu:View>Highlight Values [Ctrl+F8]. What is the font color of X99? A blue color proves that X99 is a number. Text appears black.

Get some unused cell and enter
=X99=0.005
What is the result? Should be either TRUE or FALSE.

If FALSE, what is the result of
=X99-0.005
?


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