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An absolute spreadsheet reference, such as $F$1, fixes both coordinates when its spreadsheet formula is copied. In the spreadsheet tabular model, every copied total reads the same tax rate. Absolute addressing retains the spreadsheet cell reference, not the value: changing the input in F1 changes the computed totals even though the references remain $F$1.

An addressed entry of a spreadsheet, such as A1. Here it stores either a literal numerical input or a spreadsheet formula; its current value is distinct from the stored formula. A cached cell value records a previously computed value, not an instruction to compute it again.

In a spreadsheet tabular model, D2 can store =C2*(1+$F$1) while displaying 9. The spreadsheet cell reference D2 identifies the location, the spreadsheet formula describes the calculation, and 9 is the value obtained from the present inputs. Keeping those three ideas distinct makes copying and checking a model much easier.

A spreadsheet cell reference identifies the spreadsheet cell read by a spreadsheet formula. In A1 notation, B3 combines a column letter with a row number. For copying, the column and row can each be relative or absolute, independently: a $ immediately before a coordinate fixes that coordinate during the copy. The $ is an addressing marker, not a currency symbol. ^[ref]

Number columns as $A=1$, $B=2$, and so on. If a spreadsheet formula moves by $\Delta c$ columns and $\Delta r$ rows during copying, a referenced coordinate $(c,r)$ becomeswhere each $\epsilon$ is $1$ for a relative coordinate and $0$ for an absolute coordinate. This is a translation on the unfixed coordinates. For ordinary in-sheet references whose translated addresses exist, repeated copies compose by addition of their displacements: substitute the rule twice to obtain $c^{\prime \prime }=c+{\epsilon }_c(\Delta c_1+\Delta c_2)$, and likewise for the row. Copying therefore preserves either a fixed coordinate or an offset from the formula's location.

A mathematical expression stored in a spreadsheet cell, with references to other spreadsheet cells. In this example =A1+A2 asks for addition, =2*A1 for multiplication, and =A2^2 for exponentiation. The evaluator in spreadsheet dependency evaluation assumes these spreadsheet formulas have already been represented by their ordered lists of referenced spreadsheet cells and operations on the resulting numbers; it does not execute arbitrary formula text.

Copying a spreadsheet formula produces a new expression by adjusting its spreadsheet cell references. Copying only its displayed value produces a number instead. For example, copying the spreadsheet formula =A2*B2 down one row gives =A3*B3; entering its former value $15/2$ in the next row would give neither the required relationship nor this example's correct subtotal $7$.