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Crarity and Simplicity of Expression: In the early days most of the computer programs were written to carry out difficult and complex calculations. It is not so any more. However, you may still have to write programs involving complex calculations.
It is advised that if any expression becomes very big or very complex then you must write the same in two steps rather then doing it in one single step. This will make the expression simple and any programmer will be more accurate in writing simple expressions.
Simple expressions are also easily readable and can be understood by others without making any extra efforts. For example, a Statement like :
A = square root((xy/d)+(c+z)2 – (u*v) )/L may be written in two steps as :
A1 = xy/d
A2 = (c+z)2
A3 = u * v
A = square root(Al + A2 – A3)/L