I have an array of yearly dates in A2:A20. I then have
an array below it B2:B20 that the user can enter costs
into. I want to be able to identify the year that the
first cost appears in. The cells that do not have
numbers will be left blank. How do I do this? I know I
can count the occurences of cells with data:

Sumproduct(--(B2:B200))

But how do I identify which column or year the first of
these occurs in?

Thanks