explanation about step 2 in VBA code

[keshavtale]

i could not understand reason behing it, can anybudy explain that why use step 2 in VBA code
check attachment for more detail

[kasan]

Hi,
Do you mean this line?

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This line tells macro to loop from last filled cell in column B (its row 61 in attached file) - to row number 2 (because row nr 1 is header).
Then "Step -1" mean that in each iteration i will be decreased by 1.