Here's how I use this methodology...

1st DV col lists Chart of Accounts (CoA);
-this is a vertical dynamic named range in ColA of a sheet named
"Lists"

Running horizontally off each item in the CoA are sub-accounts. Each
item, then, is also the name of a horizontal dynamic range.

Now, the CoA is divided into 3 main sections; Income, CostOfSales, and
Expenses. The Income list contains sales categories. The Expenses list
is further divided into OperatingExpenses and OtherExpenses.

So to give example...
A | B | C | D | E |...and so on
Income | Revenue1 | Revenue2 | Revenue3 | Income:Other
Cost Of Sales | Freight In | Freight Out | Delivery Expense | COS:Other
Expenses
Administration | Admin Fees | Management Fees | Admin:Other
Insurance | Building | Liability | Insurance:Other
Taxes | Business | Property | Taxes:Other
Bank Charges | Fees | Interest | Bank Charges:Other
OtherExpenses
Web And Internet | Admin Charges | Internet Service | Web:Other
Vehicle Expense | Repairs | Insurance | Fuel/Oil : Vehicle:Other

...where each named range is contiguous. Names are the CoA list minus
spaces so I can use the following formula in the sub-account DV...

=INDEX(SUBSTITUTE(ExpenseCategory," ",""))

...so when I select 'Bank Charges' on the Expenses sheet its dependent
DV lists the 3 items in the dynamic range named "BankCharges". The 1st
DV is in a column-absolute, row-relative range named "ExpenseCategory"
on the Expenses sheet. Its DV formula is "=ExpenseCategories" as that's
the name of the Expenses section of the CoA.

Suggestion:
List the manufacturers in colA, and list models for each manufacturer
horizontally as exampled above.

Name colA dynamic "Makes".
Name the models lists the manufacturer.

In your sheet 1st DV "=Makes".
In your 2nd DV "=INDEX(SUBSTITUTE(Make," ",""))", and name that col
"Make" so it's row-relative.

Note that these DV dynamic names need to have workbook level scope, BUT
make all sheet named ranges local scope (sheet level)!

--
Garry

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