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In this tutorial, the presenter discusses a valuable Excel tool for cleaning data, particularly beneficial for accountants dealing with data extracted from systems like SAP and Oracle. The presenter emphasizes the tool's effectiveness and ease of use, likening it to a "magic box." To clarify its application, practical examples are provided, starting with an SAP extract of an income statement from a European entity. The data is highlighted as problematic, with numbers poorly formatted due to the use of a dot as a thousand separator and a comma as a decimal point. The tutorial aims to demonstrate how to properly manage and analyze this data for reporting purposes.