The $ signs "lock" the row and column references so that when the formula is
copied it will always* refer to that particular cell.
If you copy across a row the reference to H4 will change to I4, J4, K4, L4
etc while the reference to H2 will not change.
If you copy down a column the reference to H4 will change to H5, H6, H7, H8
etc while the reference to H2 will not change.
* unless you insert new rows/columns before the referenced cell.
You can also "lock" only the row or column or both as in the example:
$H$2 = locks both column and row
$H2 = locks only the column
H$2 = locks only the row.
H2 = locks nothing
Biff