§1194.22 (g) Row and column headers shall be identified for data tables.
| Moldboard | No-Till | |||
|---|---|---|---|---|
| Planning Date | OP/OK | 25P/25K | OP/OK | 25P/25K |
| April 23-26 | 152 | 168 | 154 | 153 |
| May 2-3 | 158 | 161 | 153 | 159 |
| May 11-14 | 156 | 171 | 143 | 154 |
| May 23-24 | 147 | 156 | 122 | 142 |
<table>
<tr>
<td></td>
<th id="h12" colspan="2">Moldboard</th>
<th id="h14" colspan="2">No-Till</th>
</tr>
<tr align="center">
<th id="h21">Planning Date</th>
<th id="h22">OP/OK</th>
<th id="h23">25P/25K</th>
<th id="h24">OP/OK</th>
<th id="h25">25P/25K</th>
</tr>
<tr align="center">
<th id="h31" headers="h21">April 23-26</th>
<td headers="h31 h12 h22">152</td>
<td headers="h31 h12 h23">168</td>
<td headers="h31 h14 h24">154</td>
<td headers="h31 h14 h25">153</td>
</tr>
<tr align="center">
<th id="h61" headers="h21">May 23-24</th>
<td headers="h61 h12 h22">147</td>
<td headers="h61 h12 h23">156</td>
<td headers="h61 h14 h24">122</td>
<td headers="h61 h14 h25">142</td>
</tr>
</table>
Tables like this are called layered. The accepted technique for specifying which heading cells apply to which data cell called headers/id markup. As you can see headers attribute of one data cell is space-delimited.
In the above table, there are more than one heading associate with each data cell. For example, on third row second column "152" associated with April 23-24, Moldboard, and OP/OK.
