MONTH function

[tlinton]

Hi All!

I am trying to understand this function in an excel sheet sent to me:

=IF(OFFSET(D12,0,(MONTH(Month)-1)*12)="","",OFFSET(D12,0,(MONTH(Month)-1)*12))

Can someone A) explain what is happening and B) What is the MONTH funtion doing and C) What the set of quotations do when they have nothing in between them?

Thanks in advance!