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- ---A---
- John
- John
- Tim
- steve
- John
- -------
- -----A--------B------
- John 1
- John 1
- Tim 2
- Steve 3
- John 1
- ---------------------
- =IF(COUNTIF(A$1:A2,A2)=1,MAX(B$1:B1)+1,VLOOKUP(A2,A$1:B1,2,0))
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