diff --git a/tests/test_reports_spreadsheet.py b/tests/test_reports_spreadsheet.py
new file mode 100644
index 0000000000000000000000000000000000000000..a6e4be07e703cc85853fbcec6487febe89eed7bb
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+++ b/tests/test_reports_spreadsheet.py
@@ -0,0 +1,79 @@
+"""test_reports_spreadsheet - Unit tests for spreadsheet classes"""
+# Copyright © 2020  Brett Smith
+#
+# This program is free software: you can redistribute it and/or modify
+# it under the terms of the GNU Affero General Public License as published by
+# the Free Software Foundation, either version 3 of the License, or
+# (at your option) any later version.
+#
+# This program is distributed in the hope that it will be useful,
+# but WITHOUT ANY WARRANTY; without even the implied warranty of
+# MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+# GNU Affero General Public License for more details.
+#
+# You should have received a copy of the GNU Affero General Public License
+# along with this program.  If not, see <https://www.gnu.org/licenses/>.
+
+import pytest
+
+from . import testutil
+
+from conservancy_beancount.reports import core
+
+class BaseTester(core.BaseSpreadsheet[tuple, str]):
+    def __init__(self):
+        self.start_call = None
+        self.end_call = None
+        self.started_sections = []
+        self.ended_sections = []
+        self.written_rows = []
+
+    def section_key(self, row):
+        return row[0]
+
+    def start_spreadsheet(self):
+        self.start_call = self.started_sections.copy()
+
+    def start_section(self, key):
+        self.started_sections.append(key)
+
+    def end_section(self, key):
+        self.ended_sections.append(key)
+
+    def end_spreadsheet(self):
+        self.end_call = self.ended_sections.copy()
+
+    def write_row(self, key):
+        self.written_rows.append(key)
+
+
+@pytest.fixture
+def spreadsheet():
+    return BaseTester()
+
+def test_spreadsheet(spreadsheet):
+    rows = [(ch, ii) for ii, ch in enumerate('aabbcc', 1)]
+    spreadsheet.write(iter(rows))
+    assert spreadsheet.written_rows == rows
+    assert spreadsheet.ended_sections == spreadsheet.started_sections
+    assert spreadsheet.started_sections == list('abc')
+    assert spreadsheet.start_call == []
+    assert spreadsheet.end_call == spreadsheet.ended_sections
+
+def test_empty_spreadsheet(spreadsheet):
+    empty_list = []
+    spreadsheet.write(iter(empty_list))
+    assert spreadsheet.start_call == empty_list
+    assert spreadsheet.end_call == empty_list
+    assert spreadsheet.started_sections == empty_list
+    assert spreadsheet.ended_sections == empty_list
+    assert spreadsheet.written_rows == empty_list
+
+def test_one_section_spreadsheet(spreadsheet):
+    rows = [('A', n) for n in range(1, 4)]
+    spreadsheet.write(iter(rows))
+    assert spreadsheet.written_rows == rows
+    assert spreadsheet.ended_sections == spreadsheet.started_sections
+    assert spreadsheet.started_sections == list('A')
+    assert spreadsheet.start_call == []
+    assert spreadsheet.end_call == spreadsheet.ended_sections