You can set up the spreadsheet to give users the ability to group rows of data based on a particular column name. This is useful for categorizing rows of information. This is sometimes referred to as Outlook-style grouping.
You can set up the spreadsheet to give users the ability to group rows of data by dragging the column header to the grouping bar. This is useful for displaying large amounts of data in organized groups and organizing rows based on the category of a column. This is sometimes referred to as Outlook-style grouping.
For more information about outlines see, Managing Grouping of Rows of User Data.