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Spreadsheets can contain lots of complex formulas and can have a lot of data in them and can have various internal links and links to other spreadsheets. It is important to know what the purpose of the spreadsheet is and what the various formulas do and why they are needed. That is why we need the spreadsheets to be documented.

If someone who has not used the spreadsheet that has been created has to change things in it, they can consult the documentation to help them understand what it actually does and how it works. If they don't fully understand it, they could disrupt it and make mistakes and then not be able to fix them. Even the person who created it may have forgotten how it works if they have not used it for a long time and could use the documentation to help them. Many spreadsheets are very simple and it is obvious what they do and how they work and don't need much documentation, but many are not like that.

It is common practice in programming to document programs so that they can be understood by other people who may have to change them. It is important that spreadsheets are well documented too. Some contain programming code, making it even more important to document them, but even if they don't any complicated spreadsheet should be documented properly.

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