https://bugs.documentfoundation.org/show_bug.cgi?id=144991

--- Comment #7 from Mike Kaganski <[email protected]> ---
(In reply to Eyal Rozenberg from comment #6)
> Why the magic number 3

Because that's what ECMA-376 Part 1 "Office Open XML File Formats —
Fundamentals and Markup Language Reference" sect. 18.8.1 "Alignment" tells:

> indent (Indent) An integer value, where an increment of 1 represents 3 spaces.
> Indicates the number of spaces (of the normal style font) of indentation for
> text in a cell. The number of spaces to indent is calculated as following:
> Number of spaces to indent = indent value * 3

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