Converting multiple columns into multiple rows

I apologize in advance for any incorrect use of terminology or lack of explanation... I am fairly new to all of this.

**FILE ATTACHED TO THREAD (2 TABS)**

I am needing to convert a 2 column report into a report with one horizontal heading (from Original-Column A) and their corresponding rows (Original-Column B). There is not a constant number of rows to separate them. The only way I can see to break them up is by Column A, Line Name to the Sub-Type Mod, prior to the next Line Name...

It will probably make much more sense seeing the file included...

Thanks!