I never use it but I think the main value is in setting it to OPTION BASE 1, so that your
array gets one more cell and you get to think in terms of 1 to 10 instep of 0 to 9 ... to wit:
option base 1
dim i
dim stuff[10] ' create 11 cells ... 0 to 10
for i = 1 to 10
stuff[i] = i
next