1. Get absolute address of Food actual expense
| Category | Month | Budgeted | Actual | Variance |
| Housing | Jan | 1200 | 1150 | 50 |
| Food | Jan | 400 | 420 | -20 |
| Transportation | Jan | 150 | 160 | -10 |
=ADDRESS(3,4)Result: $D$3
Row 3 is the row where the Food category lives, and column 4 is the "Actual" column. With the default abs_num = 1, both row and column are absolute, so ADDRESS returns "$D$3".