Where Excel and Google Sheets disagree
Each entry is a formula, what Excel returns, what Sheets returns, and what SheetSure writes instead. 19 of the 28 are silent: the same formula gives a different answer, and neither product shows an error.
The catalog
28 of 28 differences
How an entry gets here
A difference goes in the catalog once SheetSure handles it, or once it's measured and left as it is. Silent differences come from comparing results in real Excel and real Google Sheets on real workbooks: the cell differed, we found out why, and the rule was written from that.
Entries marked NOT FIXED YET are converted as they are. Verification still compares those cells, so they show up as “Differs” in your report instead of passing unnoticed.
How conversion and verification work: How it works. What the rules add up to on real workbooks: Evidence.