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When you enter information into a cell, Excel needs to determine how to treat that information. Should it be considered a date? A number? As a formula? Perhaps it is text? Excel interprets your cell entry according to a fairly well-defined set of rules. The "fallback" determination for a cell is to treat an entry as text.
You may notice something odd when entering information in a cell, however—Excel may always treat what you enter as text. For instance, you may enter a formula such as =B3 into a cell, with the expectation that the formula will be understood by Excel and the contents of cell B3 will be shown as a result of the formula. Excel, however, may simply display "=B3" in the cell, instead of the expected result.
If this happens to you, then Excel is not interpreting your cell entry as a formula, but as text. It is bypassing the normal parsing that goes on and instead jumping directly to the "fallback" determination of the cell containing text.
This problem happens most often when the cell into which you are entering information was previously formatted as text. In other words, someone used the Format Cells dialog box and explicitly formatted the cell as Text.
An easy way to correct this situation is to perform the following steps:
Your formula should now be treated as a formula instead of as text.
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