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In this video tutorial, the instructor demonstrates how to calculate years of service in Excel using a specific formula. The process involves typing the formula `=DAYS360(higher_date, TODAY())/360` in a selected cell. After pressing enter, the years of service are displayed. The instructor also explains how to format the cell as a number with one decimal place. Finally, viewers are prompted to drag the formula down to apply it to additional cells. The video encourages viewers to like, visit the instructor’s website, and subscribe to the channel for more content.