Try this code
Option Explicit

Sub move_rows()
Dim i As Long, lrow As Long

Application.ScreenUpdating = False

With Worksheets("Sheet1")
    lrow = .Range("A" & .Rows.Count).End(xlUp).Row
    For i = lrow To 2 Step -1
        If .Range("B" & i).Value = "Abandoned" Then
            .Rows(i).Copy Worksheets("Sheet2").Range("A" & Rows.Count).End(xlUp).Offset(1, 0)
            .Rows(i).Delete
        End If
    Next i
End With

MsgBox "Done"

Application.ScreenUpdating = True

End Sub
Copy the Excel VBA code
Select the workbook in which you want to store the Excel VBA code
Hold the Alt key, and press the F11 key, to open the Visual Basic Editor
Choose Insert | Module
Where the cursor is flashing, choose Edit | Paste

To run the Excel VBA code:
Choose View | Macros
Select a macro in the list, and click the Run button