Consider a simple spreadsheet being used to calculate the average value of all car sales in a month for a given year. The sheet might contain the month number or name in column A, the number of cars sold in column B, and the total income in column C. The user wishes to complete the task of "calculate the average income per car sold by dividing the total income by the number of cars sold, and put the resulting average in column D". From the user's perspective, the values in the cells have semantic content, they are "cars sold" and "total income", and they want to manipulate this to produce an output value, "average price".