JeteMc, I get your point and I appreciate your help, however I can't really use your formula the way it is because the word "Client" is just an example I used for the sample file that I've attached here. In my real DB, there's no "Client", I mean, there are real names of clients. Same goes with equipments, models and etc. Anyway, thanks for your attention.

kvsrinivasamurthy, when I first saw the sheet you attached, I thought the problem had been solved; however if you pay close attention to it, you'll see that there are some records (equipments) missing in the list. Please, check it out yourself, if you can. Every first record of each client is missing. Moreover, the list must be totally automatic, so I can't really "type the first client" on the top of the list. But I appreciate your help anyway. We're getting close. Thank you very much.