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probably the biggest challenge for beginner modelers is getting interest expense right and thatamp;#39;s because it has a circular nature to it what this means is the cash flow that we can use to pay down debt is directly impacted by the interest expense and this creates a circularity within Excel the best way to deal with this is to create a Circ switch now if I have this logic here which is if surf equals zero itamp;#39;s going to set it to zero a Circ switch will essentially zero out the interest expense line item if I set it to zero so that means if the model busts if there is some kind of ref error that I can quickly turn off the model and reset it without having infinite circularity so for example if I accidentally deleted this row itamp;#39;s going to bust the entire model even if I do control Z because of the circularity itamp;#39;s still running through refs so Iamp;#39;m going to go to the Cirque switch and then I can turn off the model by setting it to zero which you ca