From GunsHolstersAndGear.com:

However, according to the listed ratings, this fancy Excel formula is not suitable for anyone under the age of 17.  On the Apple site, in bold blue letters, is the warning:

You must be at least 17 years old to download this app.

Seriously?

In an effort to justify the rating, these reasons are listed:

• Frequent/Intense Realistic Violence
• Frequent/Intense Mature/Suggestive Themes