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Microsoft Excel is a non-free commercial spreadsheet application written and distributed by Microsoft for Microsoft Windows and Mac OS X. It features calculation, graphing tools, pivot tables, and a macro programming language called Visual Basic for
Applications. It has been a very widely applied spreadsheet for these platforms, especially since version 5 in 1993, and it has almost completely replaced Lotus 1-2-3 as the industry standard for spreadsheets. Excel forms part of Microsoft Office. The current versions are 2010 for Microsoft Windows and 2011 for Mac OS X.