My fellow analysts and I were conducting a friendly debate over whether using a blue font in a model represents an assumption or a hard code…and we figured we would bring it to WSO.
For example: you hardcode DIO as an assumption for 2025E but create a formula in 2026P-2030P to equal 2025E. Should 2026P-2030P figures be blue to signify that it is an assumption or black to show it is a calculation?
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