tucker-adkison opened a new pull request, #1046:
URL: https://github.com/apache/poi/pull/1046

   ## Summary
   When converting from Google Sheets to Excel, Google Sheets puts the 
placeholder formula ` __xludf.DUMMYFUNCTION` to maintain backwards 
compatibility with Excel. The value appears as 
`=IFERROR(@__xludf.DUMMYFUNCTION("..."), value)`, with value being the cached 
value from Google Sheets
   
   This PR handles this issue by keeping the cached value instead of throwing a 
`NotImplementedException`


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