Explanation
Excel contains a number of rounding functions.
The TRUNC function simply truncates (i.e.
removes) decimal values if they exist it doesn’t do any rounding.
The result is the decimal portion of the number.
If the original number is an integer to begin with, the result of this formula is zero.
For example, TRUNC(4.9) will return 4, and TRUNC(-3.5) will return -3.
The TRUNC function does no rounding, it simply truncates as specified.
