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Default cell movement

This is my first attempt at a macro. All I want to do is take data
from one sheet and put it in a second sheet. With each time the
second sheet is updated, I want to get the data in the next cell from
the first sheet. How do I write a macro to point to a different
sheet, one cell down.

I hope I am making sense. It is a depreciation detail schedule that I
am working with and want to update a summary sheet without having to
manually change the value in all the cells on the summary sheet.
 
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