Artificially Supplying Descriptors

It is always possible to artificially supply column names and row identifiers to spreadsheet data. But the artificial application of this data is tedious and laborious, and is usually not worth the effort. However, at least technically speaking, an artificial application of both column name and row identifier is possible (if impractical).

However it is accomplished, if data is going to be sent from a spreadsheet to corporate data, there must exist two elements: context and value.