Formula to copy to values to specific rows

Evening All,

Wondered if anyone had any ideas on the attached. It's layed out exactly the same as an output I have from an accounts report package.

Column A lists an account code on the summary line of each invoice. I'd like to copy this account code upwards for each individual line of the invoice so that I can summarise each type of charge by account code in a pivot table.

I'm a bit stumped as to how to do it. If possible I don't want to have to modify the data itself in any way so that I can paste new data in the each day without altering it.

I've started on the right with a CountA function for each row, which I was intending as a means to identifying the blanks rows and discount them, but it also showed up that each line requiring an account code to be copied returns a 4 and each invoice summary line returns a 9. I'm just not sure how to reflect this in a function.

Any ideas greatfully recieved!