Controls - Do you indicate when fields are "read only" or "calculated"?
  v1.0 Posted at 27/11/2012 7:38 PM by Rebecca Liu

When you are not able to edit a field the field should be greyed out. This visually indicates to the user that the field cannot be changed.

If you are using Word or Excel, actually locking cells or tables may not be what you require, but you still want to prevent people from directly editing calculations. So make the cells grey and the visual indication should prompt the users what to do.
Grey Field
Figure: Good Example - Read only fields should be greyed out
Grey Field Excel
Figure: Good Example - Calculated Fields in Excel should be in Grey
Of course you should follow the converse, which requires making all editable fields white.

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