The formula works based on the TRUE and FALSE conditions that are returned by IF() function. When TRUE a specific case of VLOOKUP() is returned and else wise the second option of VLOOUP() is returned.
Specifies a logical test to perform
IF(Something is True, then do something, otherwise do something else)
Category: Lookup and reference
Looks in the first column of an array and moves across the row to return the value of a cell
VLOOKUP (lookup_value, table_array, col_index_num, [range_lookup])
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