Hi

=IF(B1<"",COUNTA($B$1:B20)&".","")

Copy this formula down from A1 to A20.

This formula works for data in column B, if data is deleted in B16 the
line count in the A column will be numbered 1 through 19, skipping over
the blank cell A16, that is the formula counts the non blank cells in
the range B1:B20.

Notice the catenation in the formula { &"." }, you can remove this
altogether or replace the period with whatever text you choose.

Matt


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