Comparing two columns, and returning values in the 4th column from the 3rd column

This should give you a start. There is a problem with your drop down list. It is showing an error of numbers stored as TEXT. This is a result of the formula that produces the numbers for the drop down list. They are TEXT numbers. To convert them to "real" numbers multiply the formula that creates the list by 1 or do some other math operation like +0. The formula then becomes:

Formula:

=IFERROR(INDEX($A$2:$A$120, MATCH(0, IF(LEN($A$2:$A$120), COUNTIF($K$1:$K1, $A$2:$A$120), 1), 0))*1, "")

enter with Ctrl + Shift + Enter

The formula for the name ABC can now be:

Formula:

=OFFSET(BillExpenses!$K$2, 0, 0, COUNT(BillExpenses!$K$2:$K$120))

This makes ABC a dynamic list.

I filled in part of the PV worksheet, the rest if needed, I think you can figure out.

The numbers in column A of the first worksheet were again TEXT. I clicked on the error message and converted the numbers to real numbers. Unless there is a reason to have numbers as TEXT leave them as NUMBERS by default.