Cognitive Unit describes the cognitive context of a comprehension task. On a cell level it focuses on the question, „What‘s the purpose of that formula“ on a larger level, rows and columns and even sheets are investigated. Adjacent and related cells are also used as entities of decomposition.
Spreadsheets experts are opportunistic in choosing the appropriate level during maintenance tasks.
Spreadsheet comprehension processes that are executed by end-users are quite complex, switching between different levels of abstractions and connect particular information chunks on different levels.