row.rb

class Row
  attr_accessor	:supervisor_name, :name, :emp_pending, :sup_pending, :approved
  def to_s
    "Test #{@supervisor_name}, #{@name}, #{@emp_pending}, #{@sup_pending}, #{@approved}, #{total}, #{status}"
  end

  def total
    @emp_pending + @sup_pending + @approved
  end

  def status
    if @total == @approved && @total >= 3 then
       'C'
    elsif @approved == @total && @total < 3 then
       'E'
    elsif @emp_pending >= 1 then
      'E'
    elsif @sup_pending >= 1 then
      'S'
    else
       '-'
    end
  end
  def percentage

    if (@total.nil?)  then
      puts "########## No Goals because...  Approved: #{approved}. Total: #{total} boolean: #{(@total.nil?) || (@total == 0)}"
      puts "########## Total because...  emp_pending: #{@emp_pending}. sup_pending: #{@sup_pending}. approved: #{@approved}"
      "No Goals"
    else
      ( @approved / @total * 100).round(0).to_s + "%" 
    end
  end

end

whatever.rb

require 'to_xls'

resultArr = Array.new

Employee.all.each do |employee|
  begin
    row = Row.new
    row.supervisor_name = User.find_employee(employee.ivantage_employee.SupervisorEmpID).display_name unless employee.ivantage_employee.nil?
    row.name = employee.display_name
    row.emp_pending = employee.current_year_employee_pending_goals.count
    row.sup_pending = employee.current_year_supervisor_pending_goals.count
    row.approved = employee.current_year_approved_goals.count
    puts "######"
    puts "######"
    puts "######"
    puts "Employee #{row.to_s}"
    puts "######"
    resultArr << row
  rescue 
  end
end

File.open("output.xls", "w") do |f|
  f.write resultArr.to_xls :columns => [:supervisor_name, :name, :emp_pending,
                                        :sup_pending, :approved, :total, :percentage, :status]
end