この関数は Google スプレッドシートでも Excel と同じように機能します。構文も引数も同じです。
COT(number)The COT function calculates the cotangent of an angle specified in radians. It is the reciprocal of the tangent function, defined as 1 divided by the tangent of the angle.
=COT(PI()/4)結果: 1
Calculates the cotangent of PI/4 radians (45 degrees), which is 1.
You must convert the degrees to radians first using the RADIANS function, for example: =COT(RADIANS(45)).