Ted MacNEIL wrote: >I have seen published financial statements with =ERR in cells.
Look at http://www.louisepryor.com/showTheme.do?theme=13 for (somewhat old but useful) discussions about accuracy of spreadsheets and errors within financial statements in spreadsheets. Problems discussed are bad macros, bad pasting and handling big and small numbers in a formula, etc... One nice moral: "Be very afraid when copying and pasting" Groete / Greetings Elardus Engelbrecht ---------------------------------------------------------------------- For IBM-MAIN subscribe / signoff / archive access instructions, send email to lists...@bama.ua.edu with the message: GET IBM-MAIN INFO Search the archives at http://bama.ua.edu/archives/ibm-main.html