https://bugs.documentfoundation.org/show_bug.cgi?id=173332

            Bug ID: 173332
           Summary: CALC - content a the hidden cell of a merged cell is
                    not neglected for calculating operations
           Product: LibreOffice
           Version: 26.2.5.2 release
          Hardware: All
                OS: All
            Status: UNCONFIRMED
          Severity: normal
          Priority: medium
         Component: Calc
          Assignee: [email protected]
          Reporter: [email protected]

Description:
When you merge cells and not delete but keep the content of the second cell,
the value in the now hidden cell is also used for calculations. 

Steps to Reproduce:
A)
1. Open demo file
2. Test out sum operator as shown in the demo files

B)
1. Fill in cells with numbers (eg.
A1=250;B1=250;A2=500;B2=500;A3=1000;B3=(NOTHING);A4=100;B4=900)
2a. Select the cells and look at the sum operator in the bottom right corner
2b. Use the sum operator with =SUM(A1:A4) and =SUM(A1:B4)

Actual Results:
The hidden values are used for calculations even they are not visible and the
end user has no clear way to see why the calculation is wrong.
Ctrl + Click and Shift + Click end in different results even you click on the
same cells (the end user does not see more than a wide cell)

Expected Results:
The hidden values are not used for calculation ("What you see is what you
get").
Even =SUM(A1:B4) should IMHO rather return the same result as =SUM(A1:A4) or an
error.
Ctrl + Click and Shift + Click do *NOT* end in different results even you click
on the same cells


Reproducible: Always


User Profile Reset: No

Additional Info:
I found this bug while calculating expenses in calc and I was kind shocked when
I saw that ~10'000 EUR seem to have vanished (you may can imagine the mild
shock).
However, I can see also a great potential for fraud when Calc is used for bills
as you could hide some extra money in a long list of material cost, but the end
result is not what you would get even you checked every price point for
accuracy. You could also do this the other way and hide some negative values in
there.

So I think the hidden values should ALWAYS be neglected when any culculating
operation is performed. If there is a need for this that is not visible to me,
there should be an option to enable it, but it should be OFF by default.

LibreOffice:
- Version: 26.2.5.2 (X86_64)
- Build ID: cd7284b4cbbfeb507e630c1aac019f4157393acb
- CPU threads: 12; OS: Linux 6.17; UI render: default; VCL: gtk3
- Locale: de-AT (de_AT.UTF-8); UI: de-DE
- Flatpak
- Calc: threaded

OS:
- Operating System: KDE neon User Edition
- KDE Plasma Version: 6.6.5
- KDE Frameworks Version: 6.26.0
- Qt Version: 6.10.2
- Kernel Version: 6.17.0-29-generic (64-bit)
- Graphics Platform: Wayland

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