inherently unsuitable for payroll calculations. In fact, carefully designed spreadsheets could be useful for reconciliation, reporting, and certain controlled calculations.
The problem was that Madison had treated a complicated, regulated payroll operation as though it were a simple list of names and numbers.
Her model calculated expected net pay for most employees.
It did not reliably account for every exception.
Some employees worked rotating shifts that crossed midnight. Others received differentials for hazardous work, overnight shifts, or specific production assignments. Union contracts required particular overtime and premium calculations. Certain employees
