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In this video tutorial, Aaron from Time-Saving Templates introduces a variable compensation bonus calculation spreadsheet template available at timesavingtemplates.com under the Human Resources section. He explains the color coding used in his templates for ease of use: light green cells are for user input, white cells are for tracking information, and gray cells contain formulas that should not be altered or deleted. Most templates include protected formulas, but this particular page is left unprotected to allow for specific adjustments if needed.