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Excel modeling

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When translating an Excel spreadsheet model using Solver into a GAMS model, I came across a construct like:
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This can be modeled as a linear condition:
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One disadvantage of using Excel as a modeling vehicle (a major one in my opinion) is that it does not really allow you to think about the model formulation. The formulas are hidden behind cells and the model structure is largely lost. Even easy model reformulations will escape attention.

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