The OR Function is categorized under Excel LOGICAL functions. The function will determine if any of the conditions in a test is TRUE.

In financial analysis, the OR function can be useful in comparing two statements or two values. For example, A1 for either “a” or “b,” use =OR(A1=”a”,A1=”b”). The function can be used as the logical test inside the IF function to avoid extra nested IFs, and can be combined with the AND function.

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