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In this Excel tutorial, the presenter demonstrates how to highlight cells with past due dates. Using a dataset with due dates for various activities, the goal is to identify dates that are past today’s date. The tutorial employs the TODAY function, which automatically updates to the current date whenever the file is opened. For instance, if recorded on October 13, 2009, it will show the current date, and five days later, it would display October 18, 2009. The process involves selecting the data range and applying conditional formatting to highlight the overdue dates.