The spreadsheet usefulness and learning curve for new spreadsheet user is greatly enhanced when all used formulas are spelled out and inputs to the formula are listed below, with indentation.

Compare Fig. 1 with Fig. 2. Although the same calculations are being carried out, the calculations in Fig. 1 are obviously much easier to follow and reproduce.

Fig. 1 Spreadsheet calculations easy to follow and reproduce

Fig. 2 Spreadsheet calculations difficult to follow and reproduce

Use colors consistently to simplify working with the spreadsheet. Provide explanation of individual color meaning, such as in Fig. 3.

Fig. 3 Color coding legend