code: def create_operands(opts)
          files   = opts[:files].split(',')
          rlabels = opts[:rlabels].split(',').collect { |l| l.upcase == "TRUE" }
          clabels = opts[:clabels].split(',').collect { |l| l.upcase == "TRUE" }
  
          operands = {}
          opts[:aliases].split(',').each_with_index do |a,i|
            operands[a] = SpreadSheet.new(file: files[i], ds: opts[:ds], 
                                          equalize: opts[:equalize],
                                          r: rlabels[i], c: clabels[i])
          end
  
          operands
        end
docs: Creates the spread sheet operands for the arithmetic operation