The first variable is the account in which the initial cash outlay exists at in a period.
The second variable is the cash stream beginning in a period.
The percentage is an optional guess at the IRR.
The internal rate of return of a stream of cash flows.
A project with an initial invest in 2000 and a cash flow beginning in 2000, uses this formula:
@irr(v300(1999), v4100(2000))
if the initial investment exists in v300 of 1999. The cash stream comes from the cash flow of Operations (v4100) beginning in 2000.