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Building the Unstructured Data Warehouse: Architecture, Analysis, and Design by Krish Krishnan, W. H. Inmon

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The second form of data that is pervasive is that of spreadsheets. In truth, there are many challenges with using spreadsheets as a source of data. Nevertheless, with care, spreadsheets can be used as input to textual ETL.

The first (and overwhelmingly important) consideration of using spreadsheets as input to textual ETL is to constantly remember that spreadsheets are divided into units called “cells”. There are many reasons why cells are important, but the most important reason is that the cell that a unit of data resides in provides context. Each numeric cell in a spreadsheet has an underlying formula in a spreadsheet, and it is this formula that gives the cell its meaning.

For example, suppose you have a cell that has the value ...

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