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# Creating variables

**Variables** are the building blocks of your models. If you're a spreadsheet user, you can think of them a bit like spreadsheet cells. If you're a programmer, you can think of them as, well, variables.

You can define a variable using a **formula**. Formulas let you work with numbers, ranges, and other variables.

Variables can be one single row, or they can consist of one top row and constituent rows (if the variable is broken down into category items).