Here's why:
Decimals & Fractions: While decimals and fractions can be used in calculations, they themselves don't simplify the process of setting up complex calculations.
Booleans: Booleans (TRUE or FALSE values) are primarily used for logical operations within formulas, but they aren't the main tool for complex calculations.
Functions: Spreadsheets offer a wide range of built-in functions that allow you to perform complex calculations with ease. These functions encapsulate specific formulas and calculations, saving you from writing them out yourself. For example, instead of manually writing a long formula to calculate the average of a range of cells, you can simply use the AVERAGE function.
Functions come in various categories like mathematical, statistical, financial, etc., making them a powerful tool for simplifying complex calculations in spreadsheets.