Dynamic Cell Access or line items with formula


I have a module with imported data.  Some line items need to be editable and some do not.  

to make a line item not editable It seems there are two ways to do this...

1. create extra line item that references, and then hide the line item i don't want to be editable

2. use dynamic cell access


I'm wondering folks opinions of which is best or have I missed another alternative.



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