Question: This is a very grey area, because while excel is fun to enter, and play around with, often times it's seen as a pseudo-programming language.  

In Excel, one can drag-down formulas to automatically match cell entries, and other minor patterns. Usually, these formulas are dragged to the bottom of the input index, or (often times) all the way down to the bottom of the sheet.

One can start to see how this gets strange very quick, as these drag-downs are useful, but hard to score.

**Note, I'm not talking about answers where [dragging down is part of the input](https://codegolf.stackexchange.com/questions/87614/turtles-all-the-way-down/88761#88761). I'm explicitly referring to answers that already have the formulas in them before any input.**

How should we handle these answers? Should they be ignored? Scored?

Answer: 
Just count the bytes
--------------------

This is a common question for oddball languages, from Scratch to Minecraft to Lego WeDo. The answer is usually ([from what I've seen](https://codegolf.meta.stackexchange.com/a/9680/14215)) to just count the bytes of the saved file.

It's a simple method, easily understood by anyone. Will this make the score go up? Probably, but if you cared about having a super low score you probably wouldn't be using one of these languages in the first place.

Note: If you can save it one of several Excel formats, choose the one with the lower byte count. Assuming that format has the features necessary to then open it back up and run it properly.
Score as a polynomial
---------------------

The way I wanted to suggest scoring these is to leave the score as a polynomial.
for example, say you have some code in excel like the following:  

[![enter image description here](https://i.stack.imgur.com/eJfDg.png)](https://i.stack.imgur.com/eJfDg.png)

because "=(some more code)" is at a single point in the sheet, this will be the 0th term in the polynomial. In this case it is **17 bytes**.  

The "=(Some code)" snippet occurs along one dimension in the array (the A column), so that would be the 1st term in the polynomial. In this case it would be **12n bytes**.  

And in the rare case that someone has a multidimensional formula, then it will be considered the 2nd term in the polynomial. In this case it would be **25n² bytes**

so, if we were to score this sheet all together, it would be **25n² + 12n + 17 bytes**.

While this method describes the nature of the entry well, it still lacks a proper method of scoring.