A system including spreadsheet sheets, makes calculations and data transformations, which is available through a programming interface, and conforms to the grammar and syntax of a target software development language is presented. The system includes an Object Model with Data Structures representing entities involved in spreadsheets. The system includes a Parser and Code Generator that extracts data from a body of spreadsheet data, instantiates instances of Data Structures of the Object Model to represent the spreadsheet data, parses the data and formulas contained in the cells of the spreadsheets, iterates through the instantiated instances of the Data Structures, and generates source code that performs the calculations and data transformations embodied in the spreadsheet data. The system includes a Calculation Engine with software base classes that implement the common structural and data access features of spreadsheet data, and further implement the operations of common spreadsheet functions and operators.