Spreadsheets reward explicit helper cells. Build gap and average separately before you divide so auditors can follow your work.
Cross-check a few rows against the browser calculator before you publish a template broadly.
When authors need the manual sequence behind these cells, share the how-to calculate article alongside the workbook.
If you are onboarding analysts who have never seen symmetric language, add the basics overview to the same packet so the denominator story lands before the ABS functions do.

