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Default Names

I decided to simplify a spreadsheet by naming some columns, but messed
up and only named the particular cells I was working on.

I tried to create a new range with the same name, but was told that
the name already existed.

1. How do I delete that old name?
2. Can I give a name to a column without giving that column a range?
3. If so, how do I replace, say =IF(H660,F66-I66-K66-H66,"") with
meaningful names, for instance net=gross-labor-depreciation-tax? (each
field is referenced multiple places for that row).

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"In no part of the constitution is more wisdom to be found,
than in the clause which confides the question of war or peace
to the legislature, and not to the executive department."

- James Madison
 
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