https://bugs.documentfoundation.org/show_bug.cgi?id=163293

--- Comment #3 from Mike Kaganski <mikekagan...@hotmail.com> ---
As for "not a good practice", etc.
It is a very *good* practice. It allows one to create very good, readable,
manageable formulas for calculations in tables. Consider this example: you have
a rectangular table of travel times and vehicle speeds; B1:Z1 is the row of
speeds (you create a *named range* named "V_Speed"), and A2:A100 is the column
of times (you create a *named range* named "T_Time"). Now, you put this formula
to B2:

=V_Speed * T_Time

and it calculates you the distance the vehicle traveled. You just copy it to
the whole range of B2:Z100, and it works as expected. And what's important, it
uses semantical names for the "variables", instead of unreadable "$A$2:$A$100",
which doesn't tell you what it is by itself.

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