====== OFFSET Function ======


  * OFFSET( <value>, <periods> )
Gets the value offset by the specified number of periods.

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<datatables>
^ Function Parameters^^
^ Parameter ^ Description ^
|<value>|The value to look up.|
|<periods>|The number of periods to look back or forward.|
</datatables>


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Note: A negative <periods> value retrieves previous values, whereas a positive <periods> retrieves forward values (looks ahead).