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B2=IF(C1=C2,IF(B1>=4,1,B1+1),1)

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IF(C1=C2,SUM(B1)+1,1)

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(SUM(B1)+1)^(C1=C2)
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sample.rar (8.13 KB)

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    B2=COUNTIF(C$1:C2,C2)
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