MS Excel
Documentation should include

Destination and users of the output data
Information on the purpose of the workbook
All of these
Source of input data

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MS Excel
To create a formula, you first:

Enter the formula using any input values and the appropriate mathematical operators that make up your formula
Type the equals sign (=) to tell Excel that you’re about to enter a formula
Choose the new command from the file menu
Select the cell you want to place the formula into

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