Updated: Oct 7
Here are other types of common mistakes made when constructing a spreadsheet:
Omission - data required by a formula is missing.
Alteration - Someone overwrites a formula when entering data.
Duplication - Data is duplicated in the wrong part of the spreadsheet.
Calculation - The function is correct but the calculation (the arguments in the function) are wrong
Logic - The formula references the wrong cell or range, or you use the wrong function.