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Dave O Dave O is offline
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Default Merging data from two workbooks into one

Sounds like you'd need your billing department or billing provider (if
they're offsite) to change the way they report data, and include
phones with zero usage on the usage report. How are rows within the
spreadsheet differentiated? If I can suggest, and if you're making
changes, go by telephone number as opposed to account number or ESN or
IMEI. This will help if your company offers account bundling, family
features, multiple phones on a single account, etc.

Dave O