Try this:
With your list in A1:A31
E1: Self-Sufficient
F1:
=COUNT(1/FREQUENCY(IF($C$2:$C$31="",IF($A$2:$A$31<>"",MATCH($A$2:$A$31,$A$2:$A$31,0))),ROW($A$2:$A$31)-ROW($A$2)+1))
E2: Dependent
F2:
=COUNT(1/FREQUENCY(IF($C$2:$C$31<>"",IF($A$2:$A$31<>"",MATCH($A$2:$A$31,$A$2:$A$31,0))),ROW($A$2:$A$31)-ROW($A$2)+1))
Using your posted data, the formulas return:
Self-Sufficient: 13
Dependent: 12
Does that help?
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Regards,
Ron
XL2002, WinXP