Oct 07 2021 12:56 AM
Oct 07 2021 11:59 AM
I see what you mean now.
You have turned off the setting "Show a zero in cells that have zero value" in File > Options > Advanced > Display options for this worksheet.
If you turn it on, you'll see that the formulas in I4:J5 return 0. That's why they are included in the count.
The reason for this is that Excel sees an empty cell as 0 in formulas if you don't explicitly treat it as text.