PARENT Function

References the parent of the specified cell.
Sample usage
PARENT([Task Name]6)
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    Refer to a specific cell to identify its parent. If no cell is specified, returns the parent of the current cell.

This example references the following sheet information:

Row #Row HierarchyProject% CompleteItem ValueCost per Unit
11- Men's Formal Button Down71%MF01$38.75
22-- MF01 - Design Phase100%DP$25.00
33    Pre-Visualization 100%DP01$15.00
42-- MF01 - Assembly42%A0$13.75
53    Cutout Shirts100%A0$10.00
63    Sew Shirt25%A002$2.50
73--- Phase 2 - Hold For Now0%A003$1.25
84    Add Buttons0%A003 - 1$1.25


Based on the table above, here are some examples of using PARENT in a sheet:

=PARENT([Item Value]5) Return the parent row name of row 5 in the Item Value column A0
=PARENT([Item Value]2) + "  " + "Design Phase"Return the parent row name of row 2 in the Item Value column. Then add the value - Design PhaseMF01 - Design Phase 
="Phase 2 - " + IF(PARENT([% Complete]7) < 1, "Hold For Now", “Active”)

Add the value Phase 2 - before the IF formula.

Return the percentage value for the parent row of row 7 in the column % Complete. If the value is less than (<) 1, produce the value Hold For Now,. If not, produce the value Active

Phase 2 - Hold For Now

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