In Google Sheets, CEILING is a function that rounds a given number up to the nearest multiple of a specified factor. The function takes one or two arguments:

value: This is the number that you want to round up to the nearest multiple of the specified factor. [factor]: This is an optional argument that specifies the factor to which you want to round the number. If this argument is omitted, the function rounds the number up to the nearest integer.

The CEILING function can be useful in various scenarios, such as when you want to calculate prices in retail or when you want to round up quantities in manufacturing or construction.

For example, if you want to round up the number 17 to the nearest multiple of 5, you can use the CEILING function like this:

=CEILING(17, 5)

The resulting number would be 20, which is the nearest multiple of 5 that is greater than or equal to 17.

If you omit the second argument, the function rounds the number up to the nearest integer. For example, if you want to round up the number 3.7 to the nearest integer, you can use the CEILING function like this:

=CEILING(3.7)

The resulting number would be 4, which is the nearest integer that is greater than or equal to 3.7.