I have seem formulae comprising adding half a dozen cells from different worksheets in different books. And in amongst all that, there's +1234567. Somewhere else, to make things balance, there's -1234567.
Adjustments like this are evil. There's no explanation, no linkage between values, no visibility. Packola allows them, but flags them up with a corner mark and lets you see a list of the adjustments made.
Instead we encourage the use of Amendments. This is a mindset - there's nothing special about the cells. The mindset is that if we expect this value to need changing, we'll give it a visible cell ready for the amendment. If it's empty, that's great, but life is rarely that simple.
