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=SUM(IF(L2:L200="",0,1)*IF(F2:F200="Hard",1,0)*IF(LEFT(L2:L200,1)>RIGHT(L2:L200,1),10,-10/(I2:I200-1)))
as an array formula (confirm with ctrl+shift+enter)
=SUM(IF(L2:L200="",0,1)*IF(F2:F200="Hard",1,0)*IF(LEFT(L2:L200,1)>RIGHT(L2:L200,1),10,-10/(I2:I200-1)))
as an array formula (confirm with ctrl+shift+enter)
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