Hi Z,

Just in case the cells are not B, but are the same distance as your description, just use this simple macro and it will add the same formula to the active cell.

Sub Z()

ActiveCell.FormulaR1C1 = _
        "=IF(R[2]C=""DISTINCT"",R[-2]C,(IF(AND(OR(R[2]C=""CAPTURED"",R[2]C=""ASSUMED""),R[-2]C>44),R[-2]C,44)))"        

End Sub

Good luck,

abousetta