1. Check overdue high-effort task
| Task | Owner | Start Date | Due Date | Hours Logged |
| Backend API | Bob | 2024-01-03 | 2024-01-12 | 15 |
=AND($D2<TODAY(), $E2>10) — assuming today is 2024-01-13Result: TRUE
The due date in D2 (2024-01-12) is earlier than TODAY(), so the first condition is TRUE. The hours logged in E2 (15) exceed the threshold of 10, making the second condition TRUE as well. Because both arguments are TRUE, AND returns TRUE, indicating the task is both overdue and high-effort.