A.  The XL output is designed for a  “power” user, user who actually wants to get their hands “dirty” and arrange or manipulate data the way they want to. The XL output is for those users that have expertise in XL  If the user chooses to see a report in the XL format they will see the raw data, the same data  that the program is using to output to the “user- friendly” format. The users that wish to use the XLS kind of output will have to have the knowledge in order to know how to group this type of data in XL to get the information desired.