Is it usually best to use columns rather than rows for the most abundant data in the worksheet?
In a worksheet data should normally be laid out like a database,
in a tabular format where possible. So data of the same type,
should be organised in columns, like fields in a database. Data
relating to one particular entity should be organised in rows like
a record in a database. In some cases it could be organised in
either way, depending on the nature of the data and what the user
wants to be able to get from it.