Understanding excel expression

%3CLINGO-SUB%20id%3D%22lingo-sub-2094174%22%20slang%3D%22en-US%22%3EUnderstanding%20excel%20expression%3C%2FLINGO-SUB%3E%3CLINGO-BODY%20id%3D%22lingo-body-2094174%22%20slang%3D%22en-US%22%3E%3CP%3EHi%20Everyone%2C%26nbsp%3B%3C%2FP%3E%3CP%3EGood%20morning.%3C%2FP%3E%3CP%3ECan%20someone%20please%20help%20me%20in%20understanding%20the%20below%20expression.%3C%2FP%3E%3CP%3ESUM(IF((fnB855fips%3D%24J%244)*(fnB855mon%3DE%2460)%2CfnB855act%2C0))%3CFONT%20color%3D%22%23888888%22%3E%3CBR%20%2F%3E%3C%2FFONT%3E%3C%2FP%3E%3CDIV%3Ewhat%20are%20all%20the%20below%20there%3CDIV%3EfnB855fips%2CfnB855mon%2CfnB855act%3CDIV%3Eare%20they%20variables%3F%3CSPAN%3E%26nbsp%3B%3C%2FSPAN%3E%3CDIV%3E%3CP%3EThanks%3C%2FP%3E%3C%2FDIV%3E%3C%2FDIV%3E%3C%2FDIV%3E%3C%2FDIV%3E%3C%2FLINGO-BODY%3E%3CLINGO-LABS%20id%3D%22lingo-labs-2094174%22%20slang%3D%22en-US%22%3E%3CLINGO-LABEL%3EFormulas%20and%20Functions%3C%2FLINGO-LABEL%3E%3C%2FLINGO-LABS%3E
Occasional Visitor

Hi Everyone, 

Good morning.

Can someone please help me in understanding the below expression.

SUM(IF((fnB855fips=$J$4)*(fnB855mon=E$60),fnB855act,0))

what are all the below there
fnB855fips,fnB855mon,fnB855act
are they variables? 

Thanks

2 Replies
it's hard to know for sure, but my guess is that they're named ranges in the workbook, named ranges that, yes, refer to values of some kind.

@venkat760 

In addition, you may check them here

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