Modify a line into several lines

Hi everyone,


I'm currently developing an excel file to import data into an Access database which will manage the fixed asset of my company.

My problem is the following: so I have an excel file which gathering all invoices of every fixed asset. In my database, each F/A has it's own TAG and must have it's own invoice.
The problem occur when in one invoice we found several assets.

What i'm trying to do is when the quantity is over 1, excel must duplicate the line and modify the quantity. For example if at the beginning the quantity is 3 at the and I have 3 line with quantity 1.
Furthermore, as I said before each F/A has is own TAG. After excel made a line for each F/A I would like to redistribute the TAGs.
On the original line if their is several items the TAG are separated by a coma. And if an item doesn't have a TAG the default value will be Spare

I enclose a sample of what I would like. The first sheet is the original file and the second sheet is the target.

Thanks every for your help

Merci à tous pour votre aide