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In this Excel tutorial, the focus is on conditional formatting using a dataset of collections from 407 physicians over five years. The goal is to highlight those who collected more than $750,000, which is defined as a "good year." The tutor demonstrates how to apply conditional formatting by selecting "Highlight Cells Rules" and choosing "Greater Than." After entering the threshold of $750,000, the formatting options are shown, with a preview indicating the default style. The presenter opts for a green fill with dark green text to signify high performers, effectively visualizing the data for easier analysis.