troubleshooting Question

Access VBA code meaning

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ConernestoFlag for United States of America asked on
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I have the below piece of code in a module. The code is run from Access and it's applied to an Excel spreadsheet. Can yo please describe what below code means as I may need to make a change?

 .Cells(44, C).Value = "=R[1]C-SUM(R[-8]C:R[-1]C)"
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