Target namespace: http://schemas.microsoft.com/office/spreadsheetml/2009/9/ac
The dyDescent attribute is a double attribute, as specified in [XMLSCHEMA2/2] section 3.2.5, that specifies the vertical distance in pixels from the bottom of the cells in the current row to the typographical baseline of the cell content if, hypothetically, the zoom level for the sheet containing this row is 100 percent and the cell has bottom-alignment formatting. See section 18.104.22.168 for how this element integrates with the Office Open XML file formats specified in [ISO/IEC29500-1:2016]. The dyDescent attribute has a side effect; it sets the customHeight attribute to true even if the customHeight attribute is explicitly set to false.
The following W3C XML Schema ([XMLSCHEMA1/2] section 2.1) fragment specifies the contents of this attribute.
<xsd:attribute name="dyDescent" type="xsd:double"/>
See section 5.5 for the full W3C XML Schema ([XMLSCHEMA1/2] section 2.1).