This paper presents a taxonomy for analytical spreadsheet models. It considers both the use case that a spreadsheet is meant to serve, and the engineering resources devoted to its development. We extend a previous three-type taxonomy, to identify nine types of spreadsheet models, that encompass the many analytical spreadsheet models seen in the literature. We connect disparate research literature to distinguish between an "analytical solution" and an "industrial-quality analytical spreadsheet model". We explore the nature of each of the nine types, propose definitions for some, relate them to the literature, and hypothesize on how they might arise. The taxonomy aids in identifying where various spreadsheet development guidelines are most useful, provides a lens for viewing spreadsheet errors and risk, and offers a structure for understanding how spreadsheets change over time. This taxonomy opens the door to many interesting research questions, including refinements to itself.

翻译：本文提出了一种分析型电子表格模型的分类法，该分类法同时考虑了电子表格所服务的用例及其开发中投入的工程资源。我们扩展了先前提出的三种类型的分类法，将其识别为九种电子表格模型类型，涵盖了文献中常见的多种分析型电子表格模型。通过整合分散的研究文献，我们区分了"分析解"与"工业级分析型电子表格模型"之间的差异。我们探讨了每种类型的特性，为部分类型提出了定义，将其与相关文献关联起来，并对其可能的形成原因提出了假设。该分类法有助于确定各类电子表格开发指南最适用的场景，为审视电子表格错误与风险提供了视角，并为理解电子表格随时间演变的过程提供了框架。这一分类法为包括其自身优化在内的诸多有趣研究问题打开了大门。