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User Movie Ratings are a common problem solved using the same. This article looks at a contemporary Machine Learning Software FastAI and it's founder Jeremy Howard's explanation of the solution of Collaborative Filtering problem using Microsoft Excel. This was done as part of the FastAI Deep Learning Version 1.3 course in November 2018.
It also provides the real world intuition behind Entity Embeddings (the latent factors that describe any Entity) in the context of Users & Movies. The article would be useful to anyone who wishes to use embeddings in Collaborative Filtering and understand the same using Excel first and later on with an advanced programming language.