When should 'On Error GoTo Label' be preferred over 'On Error Resume Next'?

'On Error GoTo Label' should be preferred when you need to perform specific, often complex, actions in response to an error. This includes tasks like detailed error logging, graceful resource cleanup (closing files, releasing objects), providing tailored user feedback, or attempting a sophisticated recovery. It creates a dedicated block of code for error management, offering more control and structure. 'On Error Resume Next', in contrast, is typically used for minor, anticipated errors that can be safely ignored, or when you intend to check the `Err` object immediately after a potentially problematic line of code to handle it inline without diverting to a separate block.