title: What could this expression in Excel mean
body: <p>Using <code>INDEX</code> and <code>MATCH</code> for lookups and came across an expression someone used in the form of:</p>
  
  <pre><code>=INDEX(*range used*, MATCH(MIN(ABS(data!E2-lookup!$L$5:$L$105)),ABS(data!E2-lookup!$L$5:$L$105),0))
  </code></pre>
  
  <p><code>lookup!$L$5:$L$105</code> is the value lookup table range. I know what its suppose to do but the <code>data!E2-lookup!$L$5:$L$105</code> part does not make sense. How does this work?</p>