Partitioning output records into m excel files with n sheets

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Customers often tend to have obscure requirements. In a recent project we faced an interesting issue. Output records had to be split into unknown number of excel files according to their category. In addition, records within each file should have been written in datasheets according to their subcategory. The number of subcategories varied from 1 to 1024, so the whole solution seemed to me quite impractical.[Continue reading]