INDEX function - Office Support
https://support.microsoft.com/en-us/office/index-function-a5dcf0dd-996d-40a4-a822-b56b061328bd
The result of the INDEX function is a reference and is interpreted as such by other formulas. Depending on the formula, the return value of INDEX may be used as a reference or as a value. For example, the formula CELL("width",INDEX(A1:B2,1,2)) is equivalent to CELL("width",B1). The CELL function uses the return value of INDEX as a cell reference.
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