Excel now supports multiple values in a single cell

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Project trackers, surveys, inventory lists, and customer databases often contain related information that belongs together: multiple owners, tags, locations, or responses. Available today in Insiders Beta, lists, arrays in cells, and nested arrays introduce new ways to store and organize related information, helping you keep data together without sacrificing filtering, calculations, or analysis. Without nested arrays, Excel only returns the first item for each row.

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