1. Check if a billing rate is hardcoded or calculated
| Customer | Plan | MRR | Signup Date | Churn Date |
| Alice | Pro | 99 | 2024-01-15 | |
| Bob | Basic | 29 | 2024-02-20 | 2024-08-10 |
| Carol | Pro | 99 | 2024-01-01 |
=ISFORMULA(C2)Result: FALSE
Cell C2 contains the numeric value 99 entered directly—no formula. ISFORMULA returns FALSE because the cell holds only static data. This is typical for manually entered subscription rates that don't change based on other values.