For inclusive conditions you can SUM the inline array approach... eg say you wanted to COUNTIF ONLY if U = TRANSFER or NON PAY RESTART then this would work:
You can't obviously adopt the same for exclusive conditions given the summation will not work... ie when you calc how many entries don't match TRANSFER then the NON PAY RESTART entries are returned as part of the count... similarly when you process NON PAY RESTART the TRANSFER entries are included in the count ... thus when the 2 results are summed you are effectively failing to exclude the records.
So how to surmount the problem...
Either
a) conduct a COUNT ignoring the U condition and from that subtract the result of another COUNTIFS this type adopting the SUM approach wherein the INCLUSIVE conditions are those entries you wish to exclude ...
ie COUNTIFS(ignoring U conditions) - SUM(COUNTIFS(...{exclude}))
- does that make sense ?
b) switch to a SUMPRODUCT
Note for the Sumproduct I reduced the ranges from entire column references... though in XL2007 you can use entire column references (N:N - you can't in earlier versions) you should still avoid doing so as performance will be affected -- keep range sizes to minimum viable size.
I hope that helps.
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