When planning the structure of a spreadsheet, columns are for items and rows are for items

one of the negative side effects were the economic losses the events of september 11th caused. many, many people lost their jobs as a result of a downturn in the economy after the terrorist attacks.

congress also has implied powers, which derive from the necessary and proper clause of the constitution and permit congress "to make all laws which shall be necessary and proper for carrying into execution the foregoing powers, and all other powers vested by this constitution in the government of the united states.