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That will really depend on the spreadsheet itself and what is going to be in it. You may need a document with figures or other data to enter into it. You might need a general specification to say what the spreadsheet has got to do, often called the requirements. You might want a document of test data to see if it works as it should. You might want a document showing how it is going to be laid out. The more complicated it is, the more likely you are going to need these things. With a very simple spreadsheet you might not need any of them.

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