某表格 A 列是编号，其他列是用逗号分隔的意义不同的分类列
| A | B | C | D | E | F | G | |
| 1 | Assembly# | ProductType | Unit Config | Nominal Capacity | Supply Voltage | Generation | Case Construction |
| 2 | 3H1012290001 | CM | D,P | 24,36 | F | A | A,B |
| 3 | 3H1012290002 | CM | D,P | 48,60 | F | A,B | A,B |
| 4 | 3H1012290003 | CM | D,P | 24,36 | B,C,D,E | A | A,B |
要求展开各分类列，并互相组合。比如第一条数据的处理结果
| A | B | C | D | E | F | G | |
| 6 | Assembly# | ProductType | Unit Config | Nominal Capacity | Supply Voltage | Generation | Case Construction |
| 7 | 3H1012290001 | CM | D | 24 | F | A | A |
| 8 | 3H1012290001 | CM | D | 24 | F | A | B |
| 9 | 3H1012290001 | CM | D | 36 | F | A | A |
| 10 | 3H1012290001 | CM | D | 36 | F | A | B |
| 11 | 3H1012290001 | CM | P | 24 | F | A | A |
| 12 | 3H1012290001 | CM | P | 24 | F | A | B |
| 13 | 3H1012290001 | CM | P | 36 | F | A | A |
| 14 | 3H1012290001 | CM | P | 36 | F | A | B |
使用 SPL XLL，输入公式：
=spl("=E@b(?.(~.(~.split@c())).conj(eval($[xjoin(] / ~.($[~(] / # / $[)]).concat($[;]) / $[)])))",A2:G4)
函数 E@b()将表格的非列名部分转为序列。split@c 用逗号将字符串拆为序列。conj 合并成员。eval 把字符串当作代码动态执行。xjoin 将多个序列叉乘 / 组合起来。$[;] 是字符串的简写形式，等价于 "";""
