Hilfe beim Verstehen des Codes

With .Range("J2:N" & Zeilenzahl)
.Value = .Value
End With

    'Datumsspalten formatieren
With Union(.Range("J2:J" & Zeilenzahl), .Range("M2:M" & Zeilenzahl))
.FormulaR1C1 = "=DATEVALUE(MID(RC[-1],7,2)&"".""&MID(RC[-1],5,2)&"".""&LEFT(RC[-1],4))"
.NumberFormat = "dd.mm.yyyy"
End With
'Uhrzeitspalten formatieren
With Union(.Range("K2:K" & Zeilenzahl), .Range("N2:N" & Zeilenzahl))
.FormulaR1C1 = "=TIMEVALUE(MID(RC[-2],9,2)&"":""&MID(RC[-2],11,2)&"":""&RIGHT(RC[-2],2)) _
.NumberFormat = "hh:mm:ss"
End With
With .Range("J2:N" & Zeilenzahl)
.Value = .Value
End With

Private Function ADO_Access(ByVal dbFile As String, ByVal TableName As String, Optional Fields  _
As String = "*", Optional WhereString As String = "") As Object
Dim objCon As Object
Dim SQL As String, Con As String
On Error GoTo ErrorHandler
If ((GetAttr(dbFile) And vbDirectory)  vbDirectory) Then
Con = "Provider=Microsoft.ACE.OLEDB.12.0;" & "Data Source=" & dbFile & ";" & "Jet OLEDB: _
Engine Type=5;" & "Persist Security Info=False;"
Set objCon = CreateObject("ADODB.Connection")
objCon.Open Con
SQL = "select " & Fields & " from [" & TableName & "]" & WhereString & ";"
Set ADO_Access = CreateObject("ADODB.Recordset")
ADO_Access.Open SQL, objCon, 3, 4, 1
End If
Exit Function
ErrorHandler:
Set ADO_Access = Nothing
End Function

Private Sub PutAboveAverageIntoSheet(ByVal TargetName As String, _
Faktor1 As Long, Faktor2 As Long, _
Optional ByVal RemoveAvrg As Boolean = False)