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Oracle® Business Intelligence Discoverer Viewer User's Guide,
10g Release 2 (10.1.2.0.0)
Part No. B13987-01
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What are worksheets?

Worksheets contain the data that you want to analyze, together with a number of Discoverer components to help you analyze the data. For example, a worksheet can contain parameters, totals, percentages, exceptions, and calculations.

If you are familiar with spreadsheet applications (e.g. Microsoft Excel), think of a workbook as a spreadsheet file and worksheets as different sheets in that spreadsheet file.