(         sInputText    as nullable text, 
 optional bWholeCell    as nullable logical, 
 optional sTag          as nullable text, 
 optional tSubstitution as nullable table) as text =>
    
    let
        bIsWholeCell = if (bWholeCell = null) then true else bWholeCell,
        bIsTagged = not (sTag = null),
        tSubstitution = if tSubstitution = null then
                            if bIsTagged then
                                try Table.SelectRows(fP("RENAMING_RULES"), each ([#"#"] = sTag)) otherwise fP("RENAMING_RULES")
                            else
                                fP("RENAMING_RULES")
                        else
                            tSubstitution,
             
        tSubstBuffer = Table.Buffer(tSubstitution),
        ReplacedText = List.Accumulate(Table.ToRows(tSubstBuffer), sInputText, (state, substitution) =>
                            if bIsWholeCell then
                                if (state = substitution{0}) then
                                    substitution{1}
                                else
                                    state
                            else
                                Text.Replace(state, substitution{0}, substitution{1}))
        in
            ReplacedText