Excel 2007-Multiple Column Heading Relocation for multiple records

Hello,

I have a question for the group: I have an Excel 2007 file that has numbered department headings beginning each list of numbered sub-accounts. There are multiple departments and I am looking for an easy way to get the department heading into the cell to the left of the account numbers. Any ideas?

Thank you!

Try, in A3:

=IF(B3="","",IF(LEFT(B3)=" ",LOOKUP(2,1/(LEFT(B$2:B2)<>" "),B$2:B2),""))

copied down.

or this one too:

=IF(B3="","",LOOKUP(2,1/(C$2:C2=""),B$2:B2))

copied down.