First, this subformula doesn't benefit by adding AND:
It is equivalent to the same thing without the AND
Also I see you are multiplying logical expressions together. There is nothing wrong with that; it is equivalent to AND, although I find it a little "tricky" and less obvious. Anyway, adding back your COUNTIF as a necessary condition produces this, keeping with using *
Here is the same thing just using logical functions:
To break this down, it means
IF
At least one of these is FALSE: J12, M12
AND
At least one of these is FALSE: G12, M12
AND
At least one of these is FALSE: G12, J12
AND
COUNTIF(Q$2:Q9,"")=ROW(Q9)-1
THEN
Result is Extra
ELSE
Result is null string
Your three OR statements ANDed together are logically equivalent to this
AND('Rec table'!J12=FALSE,'Rec table'!M12=FALSE)
(I will show you the truth table if you are not convinced)
So your formula can be logically reduced:
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