For a spreadsheet power user, there is huge value in being able to reverse engineer the logic in a series of calculations. It’s similar to looking at the source

For a spreadsheet power user, there is huge value in being able to reverse engineer the logic in a series of calculations. It’s similar to looking at the source code for a tool to understand its output. I’ve seen some monstrously complicated sheets that with enough diligence you can see all the steps for the final output.