ABSTRACT
From a computational viewpoint, a formula not only describes a process for computing a value but can also be understood as the value itself. This chapter first describes how formulas are used in the context of spreadsheets. Numerical operators are characterized in terms of arity, associativity, and precedence. In addition, the formulas of a spreadsheet are described as a model that specifies the relationship between the input values and the output values generated by the spreadsheet.
