Add or remove border bottom

Add or remove border bottom
Windows shortcut 

Mac shortcut 

On Windows, this shortcut only works within the Format Cells dialog box, on the Borders tab. If you use this shortcut in Format Cells, you’ll see a bottom border added or removed from the border preview area.

On the Mac, this shortcut works directly on the worksheet, and adds a bottom border to each cell in the selection.

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Excel - Excel Functions - Excel Formulas