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For instance, the formula in D4 would read =C4/B4. Excel automates this later task by using a relative referencing system that works as long as the cells retain their location relative to the formula. However, this system requires Excel to track any changes to the layout of the sheet and adjust the formulas, a process that is far from foolproof ...
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The Spreadsheet Value Rule. Computer scientist Alan Kay used the term value rule to summarize a spreadsheet's operation: a cell's value relies solely on the formula the user has typed into the cell. [48] The formula may rely on the value of other cells, but those cells are likewise restricted to user-entered data or formulas.
If all the cells in a row are empty the cells still show up. If the header cell is also empty for that row all the cells show up, but they are narrow. That can be fixed with a simple <br> in one of the cells. That is what is done here: Help:Sortable tables#Sorting buttons in a separate row
Excel offers many user interface tweaks over the earliest electronic spreadsheets; however, the essence remains the same as in the original spreadsheet software, VisiCalc: the program displays cells organized in rows and columns, and each cell may contain data or a formula, with relative or absolute references to other cells. Excel 2.0 for ...
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Solution: divide one of the tall cells so that the row gets one rowspan=1 cell (and don't mind the eventual loss of text-centering). Then kill the border between them. Don't forget to fill the cell with nothing ({}). This being the only solution that correctly preserves the cell height, matching that of the reference seven row table.