Relations between formulas
The reports we analyse are often composed of a large number of interrelated formulas. Then it is convenient, for a moment, to display formulas instead of the expression. It may also be useful to look at the precedents of a formula (the cells on which it was created), as well as its dependents (the values on whose result it affects). The purpose of these procedures is to easily detect errors in the budget, or the logic that led to them.