Cell count vs. clarity/auditability

I have a calculation module where I'm debating between having more line items so that a future model builder can more clearly understand the math I'm doing vs. having fewer line items to save on cell count.

For example, I have line items, Item 1 and Item 2, that pull a value from a data module. Both Item 1 and Item 2 have some complex If statements to determine which (list formatted) version to select from the data module. I have a 3rd line item, Item 3 = f(Item 1, Item 2). Is it best practice to do it this way or would it be better to delete Item 1 and Item 2 and reference the data module directly in the formula for Item 3? The latter would reduce the cell count, but a future model builder would have a more challenging time understanding the math being done.