I'm not sure if there is public documentation on this, but investment banks definitely have training materials that document it. A lot of it is just high level

I'm not sure if there is public documentation on this, but investment banks definitely have training materials that document it. A lot of it is just high level stylistic suggestions, sort of like the Python style guide, though some are more specific The strangest one I remember is: when you are summing a column, put one row in between the cell with the sum and the bottom-most number to be summed. Change the row height to something like 10% of normal cell height and in the cell in the new row, right above the cell with the sum, add a set of dashes (-------). I don't remember why we were told to do this but definitely remember doing it, and in my next job people laughing at that habit. I think that it ensures that, when you add a new row to the column to be summed, that your sum formula automatically picks up the new row