Using IF THEN ELSE in Excel 2010 - Excel Help Forum
For J3: IF(A3=A2) && the occurrence of an entry in F3 is for the first time THEN (J3=(20-(F2+F3))/20) ELSE J3=J2 - I3. For J4: IF(A4=A3 & A3=A2) && the occurrence of an entry in F4 is for the first time THEN (J4=(20-(F2+F3+F4))/20) ELSE J4=J3 - I4.
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