I am trying to use merge cells to establish a hierarchy in a worksheet that I
will turn into a Pivot Table. By hierarchy, I mean something like a Dog has
fleas, bones, chew toys so if I bring up Dog on the pivot table I should get
fleas, bones, chew toys to appear.

In one column I put Dog then in the column beside it and below it, I put the
list of sub-atributes. I merge the cells in the column under Dog till they
reach the end of the list of subatributes in the column beside it. It appears
like the diagram below.

Dog ?
M ?
M ?
M ?

When I put the data in the pivot table, the pivot table reads the cells
merged with the Dog cell as blank so the sub-attributes are paired with
blanks except for the one right next to Dog.

Is there someway to establish a hierarchy so that it appears in a Pivot
Table? Can this be done with merge cells?
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Gracias