This is seen all the time in Accounting departments. GAAP and STAT financials in spreadsheets with millions of linked documents and macros. A large amount of

This is seen all the time in Accounting departments. GAAP and STAT financials in spreadsheets with millions of linked documents and macros. A large amount of this deals with business logic being tied directly in Excel. Their data and the constraints around it are embedded into the spreadsheet. Segregating the data from the spreadsheet means adapting the business logic from Excel and maintaining it in two places. (Source: I work with an accounting department that regularly deals with spreadsheets that take anywhere from 30 minutes to 4 hours to load/process/filter).