“Documentation”—that which is incorporated into the spreadsheet file, in contrast to manuals that come with the software per se—seems to be acknowledged more in theory than in practice. Documentation appears in the first section of the spreadsheet, for it introduces the reader to the model and enables the reader to “get his/her bearings.” Necessary elements include a title line, a purpose statement, directions on how the model is to be used, references to sources and ideas, and a table of contents.
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