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In this tutorial, the presenter demonstrates how to calculate years of service in Excel using a specific formula. To find the number of years from a historical date, the formula starts with "equals days 360", selecting the higher date cell, followed by "today", and closing the parentheses, then dividing by 360. After pressing enter, the result will display the years of service. The tutorial advises formatting the cell to a number with one decimal place and dragging down the formula for additional entries. The presenter encourages viewers to like the video, visit their website (sharonsmithhr.com), and subscribe to the channel.