Concept: You have entered an adjustment in a cell, you wish to see what line items, cells, items, etc. that are dependent on the entry or are impacted by it.
Simply taking the referenced by information and displaying the equations that pull the value and how they change the value (+/-, T/F, Text Change, etc.)
Benefits: significantly easier to research and identify an anomaly deep in the web of equations and allows for continuous drilling to identify what makes up the result.