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How about local variables declared in a sub routine? Is it still necessary to "destroy" them, knowing that they should disappear as soon as the code exits the sub routine, or is it possible that they still remain in memory, unless they have been set to Nothing through the code?
There will be lots of changes to implement in my current macro in order to follow the proper "rules" and rules of thumb! And I'm not even talking about rethinking the code to optimize it with Range functions!
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