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Excel is at its core a declarative programming language. Entering formulas in cells that reference other cells declares the relationship of the calculated cells to its referents.

It is not an imperative language: the user does not tell the computer which order in which to carry out computations. It is not procedural: there is no notion writing of procedures within its cells. It is not functional: while there are built-in functions users cannot write their own in the same way.


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