Spread Formula Reference
Formula Overview / Data Types Using Formulas
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    Data Types Using Formulas
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    When you assign cell data using the Text property, the spreadsheet uses the cell type to parse the assigned string into the needed data type. For example, a NumberCellType parses a string into a double data type. When you assign the cell data using the Value property, the spreadsheet accepts the assigned object as is and no parsing occurs, so if you set it with a string, it remains a string. Some numeric functions (for example, SUM) ignore non-numeric values in a cell range. For example, if the cell range A1:A3 contains the values {1, "2", 3}, then the formula SUM(A1:A3) evaluates to 4 because the SUM function ignores the string "2". Be sure that you set the value correctly for any cells used in the calculation of a formula and that you set them with the correct data type.

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