Forrows, we use 0, since we don’t need to change rows.
In O5, the offset is zero, in P5, the offset is 3, and so on.
OFFSET is handy in formulas that require a dynamic range.
COLUMN Function
The Excel COLUMN function returns the column number for a reference.
For example, COLUMN(C5) returns 3, since C is the third column in the spreadsheet.
When no reference is provided, COLUMN returns the column number of the cell which contains the formula.
