Cells are referenced by first specifying characters representing the column and a one-based number specifying the row (R54 or CA56). The dollar sign ($) can preface one or both identifiers to make them absolute references ($A$7). Without the dollar sign, references still use absolute row and column addresses, although shifting a formula to a new cell will perform a similar shift on all relative references.

Cells are referenced in the following format RC (R34C5 or R2C345). These indices are one-based and represent absolute references. To create a relative reference in R1C1 mode, a relative index must be placed inside square brackets following the R and/or C ( R[-1]C[5] or R9C[-3] ). An R by itself also represents a relative reference and is equivalent to R[0]. Similarly, C is equivalent to C[0], which means a formula of =RC always references the cell which contains the formula.