What must a spreading worksheet provide for effective date and ratio spreading?

For effective date and ratio spreading, a worksheet needs to provide both quantities and a date range. This is crucial because the quantities represent the values that need to be spread over the specified date range, allowing for the calculation of how these amounts should change over time. A defined date range ensures that the spreading occurs within a specific timeline, giving context to the data and allowing for accurate allocation of values based on the desired spreading methodology, whether it be uniform, based on historical trends, or some other calculation.

By providing this information, the spreading worksheet facilitates the analysis and manipulation of data in a manner that aligns with business needs and operational goals. Without a clear date range, it would be challenging to determine when the amount should be distributed, and lacking specific quantities would render any spreading calculations meaningless.

Other options do not encompass the essential elements required for effective spreading; while fixed rates, comprehensive notes, or historical comparisons may have their own importance in data analysis, they do not serve directly to enable the spreading process in the context of date and ratio allocation.