They offer a simple means to show a range of scenarios resulting from changing any variable.
Spreadsheets hold pieces of data in cells and the values can be linked by various operators.
Excel was originally developed for the Macintosh. The first Windows version was labeled 2 to correspond to the Mac version. A BIFF file is a complete description of an Excel document. BIFF files consist of sequences of variable length records. For example, one record type describes a formula entered into a cell, one describes the size and location of a window into a document, another describes a picture format.