I have to say this problem would go away in a flash if a database were used instead of a spreadsheet program. The reason is that each database field has a strict type, and "DEC1" in a database field identified as text would never be converted, or in any way changed.

The problem is that Excel spreadsheet fields don't have any specific type -- they're defined on the fly by the data that's inserted into them. And worse, different data are interpreted in different ways in the same column, where you would expect some consistency within the column.

Those accustomed to database work, using tables having strictly defined data types, may be surprised to learn that, during an Excel import, successive fields in the same column can be interpreted in a dozen different ways, based on the data being read, not on the field's defined data type (which doesn't exist in a spreadsheet).

What I find sad about these recent Excel stories is that few seem to be willing to dump the program and choose an alternative.