A key to any spreadsheet is that it is useable, not only by the person
who wrote the spreadsheet, but by anyone who views it. The protocol outlines
how to best achieve this.
It is important that your spreadsheet is able to integrate with other
software when required. The protocol will provide a format that is already
set up to achieve this.
Ease of review.
Spreadsheets are not typically designed to be reviewed easily. The protocol will
ensure your spreadsheets are review friendly and easily converted with review
One of the keys of the UPES is uniformity. The UPES supports a function over form
approach, where the consistent, uniform layout of sheets may not be pretty,
but will be effective.