Thanks TMS,
Your methodology makes sense and am able to follow it well.
I assume that the function basically asks that if the first 8 letters in the cell are "customer" use that cell if not use the cell above. Unfortunately the report that I have does not have any such similiarities. Eash customer is not named as "customer - A" or "customer B" but more general names like "Smith's Services" or "Dave Pty Ltd".
A way of differentiating from the sales types and customer rows is obviously required to use your IF formula. I don't think that there are any text related differences that you could determine the customer rows from. The only identifying factor I can think of is the fact that the cells are in navy blue and are in size 11 not size 9.
Can you differentiate a cell by size or colour?
Thanks for the hasty response.
EDIT: In summary - Is there a way for an IF Statement's logical test to be based on text height or text colour?
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