Excel is a commercial spreadsheet application produced and distributed by Microsoft for Microsoft Windows and Mac OS. It features the ability to perform basic calculations, use graphing tools, create pivot tables and create macros. Excel has the same basic features as all spreadsheet applications, which use a collection of cells arranged into rows and columns to organize and manipulate data. They can also display data as charts, histograms and line graphs. Excel permits users to arrange data so as to view various factors from different perspectives. Visual Basic is used for applications in Excel, allowing users to create a variety of complex numerical methods. Programmers are given an option to code directly using the Visual Basic Editor, including Windows for writing code, debugging and code module organization.