I see no point in putting this in the Firecalc forum since it seems to be more for "how do I do this or that". A quick push of the search button didn't turn this up either.
http://www.fpanet.org/journal/BetweenTheIssues/Essays/071506.cfm
If it's already been mentioned elsewhere, then a moderator should ax this.
http://www.fpanet.org/journal/BetweenTheIssues/Essays/071506.cfm
If it's already been mentioned elsewhere, then a moderator should ax this.