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I try to explain...
Let's assume that we must use EXCEL as a reporting engine / designer that pull the data from a dbms (like SQL & Oracle) but has to eat big chunks of data at a time (more than 65k rows obviously).
I insist on excel because many people know that tool and do not depend on IT department for many aspects
Let's think about excel like a heart that pumps in/out the data after the right transformations/calculations
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