Answer:
Content and format are independent
Step-by-step explanation:
Actually any content can have formatting settings. But they are independent. Content does not depend only on format and the format does not change the content. The content gets certain colors, font size and font face to have good appearance. Applying formatting on the content does not change value.
Even the formatting can be applied on a conditional basis which is called as “conditional formatting”. Formatting is only for look and feel and content is the actual data but it gets good appearance only by formatting.