A batch "spreadsheet" is indistinguishable from a batch compiler with added input data, producing an output report, "i.e.", a 4GL or conventional, non-interactive, batch computer program. However, this concept of an electronic spreadsheet was outlined in the 1961 paper "Budgeting Models and System Simulation" by Richard Mattessich. The subsequent work by Mattessich (1964a, Chpt. 9, "Accounting and Analytical Methods") and its companion volume, Mattessich (1964b, "Simulation of the Firm through a Budget Computer Program") applied computerized spreadsheets to accounting and budgeting systems (on mainframe computers programmed in FORTRAN IV). These batch Spreadsheets dealt primarily with the addition or subtraction of entire columns or rows (of input variables), rather than individual "cells".