Specifications for spreadsheets.

The regulations expect that you generate a user requirement specification (URS) and a functional specification (FS) for computer systems. Spreadsheets are no different.

To get an overview of how ABB uses specifications see the Specification presentation, available for viewing or download from here.

The conclusion

Specifications should include URS and FS. They MUST be repeatable and quick and easy to generate - you may have to produce a large number of specifications.