Excel: Explain the Formula


I copied a formula from the internet and I want to understand what does it do & how does it work..

=ROUND(MAX(IF($W$8,MAX(0,SUM(H$12:H12)+G13-$W$9),0),IF($W$5,IF(G13>$W$6,G13-$W$6,0),0)),2)
thanks in advance


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