Just thought I'd share with y'all a slice from my, er, spreadsheet
experience.

I'm one of several performing QA on a nice, large workbook. On my relatively
new, relatively fast PC recalc on each entry takes slightly more than a
second. Standalone that's bearable. Unfortunately, this workbook is going to
run on Terminal Server inside a VB.Net front-end with potentially several
dozen concurrent users.

How could a workbook using a mere 12MB on disk eat so many resources to
recalc? Perhaps it has something to do with more than 98,000 INDIRECT calls
and over 40,000 cells containing formulas calling volatile functions.

More fun is a few hundred worksheet-level defined names referring to =#REF!.
At least they don't eat time on recalc.

There are times spreadsheet development QA resembles cleaning out barns.