[mso] formula explanation needed

Hi can somebody please help me with the following

=VLOOKUP($A274,Recoveries!$A$4:$O$81,Recoveries!C$2+2,0)*$H274%

I understand that it is a Vlookup 

looking for value       -       $A274 
in table array  -       Recoveries!$A$4:$O$81
index value             -       Recoveries!C$2+2

set to find an exact match.

However, I am unclear as to why this has been used

Recoveries!C$2+2

instead of 3.

Can somebody please explain this part of the formula?

TIA

Clint


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