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CRM4567 
Try this array formula
=SUM(IF(FREQUENCY(IF(D5:D102>0,MATCH(A5:A102,A5:A102,0)),ROW(A5:A102)-ROW(A5)),1,0))
Confirm with Ctrl+Shift+Enter and not just Enter
Try this array formula
=SUM(IF(FREQUENCY(IF(D5:D102>0,MATCH(A5:A102,A5:A102,0)),ROW(A5:A102)-ROW(A5)),1,0))
Confirm with Ctrl+Shift+Enter and not just Enter
Life's a spreadsheet, Excel!
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