1. Flag odd-numbered maintenance records
| Vehicle | Odometer | Cost |
| Truck-001 | 45230 | 250 |
| Van-002 | 12501 | 1500 |
| Truck-003 | 67543 | 375 |
=ISODD(ROW())Result: FALSE, TRUE, TRUE, FALSE
ROW() returns the current row number. Row 2 produces FALSE (even), row 3 produces TRUE (odd), row 4 produces TRUE (odd), row 5 produces FALSE (even). This detects record sequences or alternating patterns in maintenance logs.