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It would be the structure you put on your data and how you position it in your spreadsheet. Data should be laid out in rows and columns and you should have headings to indicate what the data is. Usually figures you want to total would be put in columns and at the bottom of the columns you would be able to get totals, or other things like averages. You would have related data in the same column. So you might have a list of people's wages in one column and in the next a list of their tax paid. If you were going to have their names, that should be in a column before their wages and tax, rather than in a column after them. Those are the kinds of things to consider. Data should be laid out in a logical and structured manner.

Laying out data properly in a spreadsheet can make it a lot easier to use and to maintain. If you put numbers randomly all around the spreadsheet that you would like to add up, it can still be done but it would be much more awkward, and it would be harder to follow. The exact same data laid out in an erratic manner, will be a lot harder to work with than if it is laid out properly. So it is very important to have a good layout for a spreadsheet.

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