TRUE() returns the boolean constant TRUE and can be placed anywhere a boolean is expected — as a function argument, in a comparison, or as a standalone cell value. In VLOOKUP the fourth argument controls matching mode:
FALSE for exact match and TRUE for approximate match on sorted data. Writing TRUE() instead of TRUE or 1 makes this intent explicit. In
IFS, TRUE() as the last logical_test creates the catch-all else clause — since TRUE() is always true, it acts as a default for any row that passes none of the preceding conditions. When checking whether a cell contains a boolean TRUE value, compare with =B2=TRUE() rather than =B2="TRUE" — the quoted version matches the text string TRUE, not the boolean. The same distinction matters in COUNTIF: COUNTIF(range,TRUE) counts boolean TRUE cells while COUNTIF(range,"TRUE") counts text cells containing the word TRUE.