Task: Formula-prediction-context (source dataset: pge-random)

You are given an table region extracted from a real Excel spreadsheet, which is centered around a cell called "Target Cell" (labeled as "[Target Cell]" shown in the table below). The table region below includes up to 10 rows above/below the Target Cell, and 10 columns to the left/right of the Target Cell. 

Your task is to analyze the table context surrounding the Target Cell, and predict the most likely Excel formula that should go in the Target Cell. If multiple formulas are possible, choose the most reasonable or commonly used based on context.

1. Please follow the standard formula syntax in Excel, e.g. always begins with an equal sign (=).
2. Base your predicted formula on the surrounding table context, e.g., column headers, annotations, and data values in nearby cells.
3. No explanation — just output the formula itself in a JSON format: {"formula": "your_formula_here"}.

Input Excel Snippet in Markdown format:
|    | B   | C                                                  | D   | E                   | F                                                | G                          | H                            | I                    | J                      | K                                                | L             | M   |
|---:|:----|:---------------------------------------------------|:----|:--------------------|:-------------------------------------------------|:---------------------------|:-----------------------------|:---------------------|:-----------------------|:-------------------------------------------------|:--------------|:----|
| 13 |     | Materials and Supplies                             |     | 201440050.9466664   | 13-WorkCap, L. 112, col 2                        | End of Year Value          | 191794752.97902775           | 99571048.98550193    | 92223703.99352582      | Line 103, col 1 * Line 1, col 3 and col 4        | 103           |     |
| 14 |     | Prepayments                                        |     | 120506510           | 13-WorkCap, L. 217, col 5                        | End of Year Value          | 114736449.92243397           | 59565908.33795382    | 55170541.58448016      | Line 104, col 1 * Line 1, col 3 and col 4        | 104           |     |
| 15 |     | Cash Working Capital                               |     | 193705964.75136662  | (Line 500 + Line 501) / 8                        |                            | 184430988.20447075           | 95748119.67332567    | 88682868.53114508      | Line 105, col 1 * Line 1, col 3 and col 4        | 105           |     |
| 16 |     | Total Working Capital                              |     | 515652525.698033    | Sum of Lines 103 to 105                          |                            | 490962191.1059325            | 254885076.9967814    | 236077114.10915107     | Sum of Lines 103 to 105                          | 106           |     |
| 17 |     |                                                    |     |                     |                                                  |                            |                              |                      |                        |                                                  |               |     |
| 18 |     | Accumulated Depreciation Reserve                   |     |                     |                                                  |                            |                              |                      |                        |                                                  |               |     |
| 19 |     | Distribution Depreciation Reserve                  |     | -14431349083.670004 | 10-AccDep, L. 112, col 26                        | Negative End of Year Value | -13936685653.220003          | -6981733991.2771015  | -6954951661.942902     | 10-AccDep, L. 212 and L. 312, col 26             | 107           |     |
| 20 |     | Common + General + Intangible Depreciation Reserve |     | -1249502374.6234    | WP_10-AccDep 6, L. 122, col 10                   | Negative End of Year Value | -805306752.6335583           | -418078372.16276485  | -387228380.4707934     | 10-AccDep, L. 801, col 2 and col 3               | 108           |     |
| 21 |     | Total Accumulated Depreciation Reserve             |     | -15680851458.293404 | Line 107 + Line 108                              |                            | -14741992405.853561          | -7399812363.439866   | -7342180042.413695     | Line 107 + Line 108                              | 109           |     |
| 22 |     |                                                    |     |                     |                                                  |                            |                              |                      |                        |                                                  |               |     |
| 23 | a   | Accumulated Deferred Income Taxes                  |     | -3018344886.0545797 | 14-ADIT, L. 104, col 2                           | End of Year Value          | -2873821313.615638           | -1491956366.6316347  | -1381864946.9840028    | Line 110a, col 1 * Line 1, col 3 and col 4       | [Target Cell] | a   |
| 24 | b   | Excess Acccumulated Deferred Income Taxes          |     | -1509967175.70466   | 17-RegAssets-1, L. 201                           | End of Year Value          | -1437667336.3103518          | -746371016.6475055   | -691296319.6628464     | Line 110b, col 1 * Line 1, col 3 and col 4       | 110           | b   |
| 25 | c   | Total Excess and Accumulated Deferred Income Taxes |     | -4528312061.759239  | Line 110a + Line 110b                            | End of Year Value          | -4311488649.925989           | -2238327383.2791405  | -2073161266.6468492    | Line 110a + Line 110b                            | 110           | c   |
| 26 |     | Accrued Vacation                                   |     | -57666001           | 16-Accrued Vacation, L. 104, col 2               | End of Year Value          | -54904853.15659318           | -28504084.383344546  | -26400768.773248635    | Line 111, col 1 * Line 1, col 3 and col 4        | 111           |     |
| 27 |     | Other Regulatory Assets or Liabilities             |     | 0                   | 17-RegAssets-1, L. 100                           | End of Year Value          | 0                            | 0                    | 0                      | Line 112, col 1 * Line 1, col 3 and col 4        | 112           |     |
| 28 |     |                                                    |     |                     |                                                  |                            |                              |                      |                        |                                                  |               |     |
| 29 |     | Rate Base                                          |     | 15490236877.130592  | Sum of Lines 102, 106, 109 and Lines 110c to 112 |                            | 14107855455.896345           | 7577706938.177771    | 6530148517.718575      | Sum of Lines 102, 106, 109 and Lines 110c to 112 | 113           |     |
| 30 |     |                                                    |     |                     |                                                  |                            |                              |                      |                        |                                                  |               |     |
| 31 |     | 2) ROE and Capitalization Calculations             |     |                     |                                                  |                            |                              |                      |                        |                                                  |               |     |
| 32 |     | Description                                        |     | Total Distribution  | Source                                           | Notes                      | Total Wholesale Distribution | Primary Distribution | Secondary Distribution | Source                                           | Line          |     |
| 33 |     | Debt                                               |     |                     |                                                  |                            |                              |                      |                        |                                                  |               |     |



min_row: 13
max_row: 33
min_col: 2
max_col: 13
target_cell_row_idx: 23
target_cell_col_idx: 12
target_cell_value: 110
formula: =A23