Spreadsheets are used to ensure consistency, coherence, and accuracy across all EPB standards. Developed alongside each calculation standard, they provide a transparent, step-by-step demonstration of the process, making it easy to trace, verify, and understand calculations—even when dealing with complex equations.
Though not designed for daily professional use, spreadsheets are valuable for:
• Software developers verifying algorithms.
• Generating reference cases to validate application software.
• Conducting detailed case studies.
While calculations may take a few minutes, spreadsheets offer unmatched traceability and allow input/output consistency checks across multiple EPB standards.

Updated 2025-02-05