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@SH_94 The substring function will return the string based on the start position and the length. In this example, the starting position and the length are 1, so it will return the second letter from the string because the Substring function always starts from 0.
IIF(Substring([Account],1,1) IN('1','2','3') - the substring functions returns the second character from the string Account and checks whether it is in 1,2 or 3