From the WCAG 2.0 HTML techniques: "Describe the use and benefits of column structure elements. Much of this may be theoretical."

name number of cups type with sugar
Adams, Willie 2 regular sugar
Bacon, Lise 4 regular no sugar
Chaput, Maria 1 decaf sugar
Di Nino, Consiglio 0 not applicable not applicable
Eggleton, Art 6 regular no sugar