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Try this
insert 3 columns after column A
in B3
=IF(LEFT(A3,1)="H",A3,B2)
in C3
=IF(LEFT(A3,1)="C",A3,"")
in D3
=IF(LEFT(A3,1)="D",A3,"")
and copy down as far as the rows go
Now use Pivot Tables on those three columns and the Area column
Try this
insert 3 columns after column A
in B3
=IF(LEFT(A3,1)="H",A3,B2)
in C3
=IF(LEFT(A3,1)="C",A3,"")
in D3
=IF(LEFT(A3,1)="D",A3,"")
and copy down as far as the rows go
Now use Pivot Tables on those three columns and the Area column
Regards
Special-K
Ensure you describe your problem clearly, I have little time available to solve these problems and do not appreciate numerous changes to them.
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