AthleteTO wrote in
:

Node ReuseCode
2 C-C01
3 C-C03
4 C-C01
5 C-C03
6 C-C02
7 C-C01
--------------------
ReuseCode Name Initiating Nodes
C-C01 Policy A
C-C02 Policy B
C-C03 General Information
--------------------

Let Sheet1!A1:B7 house the source sample and Sheet2!A1:C4 the
destination area.

Put the flollowing into C2 on sheet2, and fill down:

=mid(if(c1=sheet1!$B$2,", "&sheet1!$A$2,"")&
if(c1=sheet1!$B$3,", "&sheet1!$A$3,"")&
if(c1=sheet1!$B$4,", "&sheet1!$A$4,"")&
if(c1=sheet1!$B$5,", "&sheet1!$A$5,"")&
if(c1=sheet1!$B$6,", "&sheet1!$A$6,"")&
if(c1=sheet1!$B$7,", "&sheet1!$A$7,""),3,1000)

In principle this is extendible to any number of nodes, however the
problem is that adding and deleting is very difficult. You should
probably use one of the other suggested methods. But it can be done with
Excel formulas.