I dont have the Kaplan text but if you select and copy a range of cells, then select the first cell where you want to paste them to.
Right click on the cell, and in the drop menu you will see a "Paste Special" option, selct that, and you will get more options (depending on your version of excel) if it's fairly recent you will various clip boards, on will have 123% on it, if you hover over it, it will show you that it is the "Values & Numbers" option.
If you happen to selct the wording"Paste Special", rather than the arrow after right clicking, you will see a dialog box in the right column with the option.
All it does is ensures that the format in the original cells isn't replaced by the format in the destination cells (which may be a date format, which will give a strange result if you are copying a money format)
Edit: 'Cos I didn't read the OP properly. If the cells being copied are empty, they may still have an underlying format that will be copied over (bit like using the paint brush option)
HTH
Bill
-- Edited by Wella on Tuesday 17th of July 2012 03:09:11 PM