A "cell" can be thought of as a box for holding data. A single cell is usually referenced by its column and row (C2 would represent the cell containing the value 30 in the example table below). Usually rows, representing the dependent variables, are referenced in decimal notation starting from 1, while columns representing the independent variables use 26-adic bijective numeration using the letters A-Z as numerals. Its physical size can usually be tailored to its content by dragging its height or width at box intersections (or for entire columns or rows by dragging the column- or row-headers).