A methodology for representing hierarchical relationships between data in cells utilizes formatting of rows, columns, and cell borders, as well as blank rows. Such formatting and data table structure can be manipulated manually by a user, or automatically by software code, or via some combination of the two. The methodology involves first setting hierarchical relationships between columns or group of columns, or rows and groups of rows, in a spreadsheet or other document as levels and/or groups. Preferably, hierarchical relationships between data added to cells defined in different levels is represented by formatting a connecting border between cells in different levels with a line on either a left or right side (e.g. for columns) or a top or bottom (e.g. for rows).