It’s absolutely true. Most spreadsheets in BigCo are viewed by at least 3 or 4 people. No one likes it when they open a spreadsheet from someone else with a m

It’s absolutely true. Most spreadsheets in BigCo are viewed by at least 3 or 4 people. No one likes it when they open a spreadsheet from someone else with a macro because it dramatically increases the learning curve. If you just had custom functions, you can trace them back pretty quickly and end up with an understanding. Teams will also probably create ‘known’ custom functions for their use case, like converting account Chart of Account codes to finance COA codes etc.