This handy Excel VBA macro was designed for the telecom market, where you are able to convert points to KML, as well as sectors (as used in mobile network base stations) and links (as used for microwave links).
Technical info presented in the resulting KML output file is not to be used for engineering / planning purposes. This was not the intention of this VBA tool. The only intention was to create a conversion tool with additional information presented in the KML file for display only...