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In this video tutorial, the presenter discusses a more convenient method for handling underlines and double underlines in spreadsheets, moving away from the common use of cell borders. While cell borders can work for headings, they create a continuous line that many find unattractive for totals. Some users resort to inserting narrow columns to eliminate borders, but this approach complicates navigation and is tedious. The video suggests exploring different formatting options, as using underlines directly tends to look unappealing due to character width limitations. The goal is to find a more visually pleasing way to manage underlined text in accounting spreadsheets.