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The ability to INSERT ROWS is another one of Excel’s very useful features however
it does have a risk.
So for example here we have a typical spreadsheet. This is a Subtotal of those cells, and this
adds up a number of cells, and that is just a total of the two subtotals.
Now let’s say you realize you’ve forgotten to include the labour component, so what you
can do
you can go to this line, you can insert a row
put in a Labour Cost and put in a number
Similarly you can go here insert a row,
put in a labour cost, and insert your number
However if you left it at that,
when you look at these subtotals, you realize not only is it not picking up there,
if you click here, you’ll see its not being picked up in this section as well,
It’s very important to realize that depending on where you make the insertion, any formula
that refer to the cells close by, might not actually do what you expect it to do.
Again I highly recommend you use the Auditing Toolbar to make sure that sections that you
want to include are included in your calculations. The way I recommend that you do it is
you either you look at the subtotals, or once you’ve made the insertion
just click on an inserted number and use trace dependants
and it will quickly tell you that it is not being used in the correct cells