What is indentation in MS Excel?

In MS Excel, indentation refers to moving cell content away from the cell border. This formatting feature allows users to visually offset text or numbers within a cell, typically from the left border, without altering the cell's actual alignment. It's used to improve readability, create hierarchical lists, or visually group related data within a worksheet, enhancing the presentation of information.

Merging two or more cells combines them into a single larger cell. Changing text direction rotates the text within a cell. The Styles Dialog Box is a feature for applying predefined or custom formatting styles, but it is not the definition of indentation itself.