1. Flag high-cost services for auditing
| Vehicle | Odometer | Service Date | Cost | Garage |
| Tesla S-100 | 45000 | 2024-01-15 | 250 | Downtown Auto |
=GTE(D2, 400)Result: FALSE
The formula compares the service cost (D2: $250) against the $400 threshold. Since $250 is not >= $400, the result is FALSE, indicating this service should not be flagged for high-cost auditing.