2.1.716 Part 4 Section 3.6.1, c (Cell)
a. The standard refers to "c attribute" and "cell's" .
Office interprets these to refer to "c element" and "cells".
b. The standard does not specify the context of cell for the i attribute.
Office uses the previous cell in the calcChain collection.
c. The standard does not place restrictions between the use of the l attribute and the s attribute.
Office requires that the l and s attributes be mutually exclusive.
d. The standard does not adequately describe dependency levels for the l attribute.
A dependency level is the set of formulas that may depend on formulas on the preceding dependency levels. A parent formula, as defined by s attribute, shall not depend on other formulas on the same dependency level. A child formula, as defined by s attribute, shall only depend on other formulas on the same dependency level that precede it on the same child chain.
e. The standard does not adequately describe child chains for the s attribute.
A child chain is a sequence of c elements and the corresponding formulas that have s attribute equal to true. A parent formula is a formula corresponding to the c element that has s attribute equal to false, and that immediately precedes the child chain. The child chain’s formulas, within the same dependency level, depend only on the preceding child formulas and on the parent formula.
f. The standard states that when the s attribute is omitted its value is inherited from the previous c element.
Office defaults to false when the s attribute is omitted, indicating that the formula is a parent formula.
g. The standard specifies @t starts a new thread.
Office treats the attribute as deprecated and is ignored.
h. The standard states that the values of the i attribute are defined by the XML int datatype.
Excel restricts the value of this attribute to be at least 1 and at most 65534.
i. The standard states that the default value of the i attribute is 0.
Excel requires this attribute to be specified on the first cell in the calcChain collection; the default value on subsequent cells is taken from the previous record.