The results of the Cut/Fill tool in 3D Analyst and Spatial Analyst are returned in a Grid VAT. The VALUE item could be considered a contiguous zone of cells that have had some change in the surface. The COUNT is the number of cells in each zone. VOLUME is the amount of change in each zone. A positive value represents a cut or a loss of volume, a zero means no change and a negative value is a fill or a gain. The AREA is simply the COUNT multiplied by the squared cell size.