Begin with what the value represents
Zero can be a meaningful observation. An empty field can mean several different things. If the interface or an export replaces every empty field with zero, a reader may interpret information that was never collected as an actual result.
Start with the observation and its collection process. Identify whether a person can know the value at entry time and which situations legitimately leave it unavailable. These conditions should inform the record design rather than being treated as errors to hide.
Use explicit missing-value meanings
A useful design may distinguish not collected, unknown, pending, and not applicable. The appropriate categories depend on the task. Avoid creating many labels without explaining how a person chooses between them.
The record should preserve the distinction in storage, display, and transfer. A visible label that disappears in an export does not provide a reliable meaning to the next recipient. The specification needs to identify what representation travels with the data and how a reader can interpret it.
Consider completion separately
A record can contain unavailable information and still be ready for a particular review, or it may need additional work before the next step. That is a workflow decision. It should not be inferred automatically from whether every cell contains a character.
Explain what the next person needs and how unresolved information is handled. An interface can ask for a reason or show a pending condition without encouraging someone to enter a placeholder number. The rule should reflect the activity, not a desire for a visually full table.
Test the distinction across the workflow
Use example records to examine entry, comparison, correction, and export. Include a genuine zero and several kinds of unavailable information. Check whether the interface keeps them understandable in compact and expanded views.
The result is a requirement for meaning and behavior. Statistical handling and automated calculations need appropriate domain decisions of their own. An early interface should not quietly decide how missing information affects an analysis merely because a default is convenient to implement.