Spreadsheet: 69354d1269897508-excel-2007-concatenate-next-non-empty-cell-in-a-column-example2
Sheet: Sheet1

 | Revenue Streams Hierarchy |  |  |  |  |  |  | Full Row Title (Hide Column)
 | Detail Level 1 of 4 |  | [NAME] of 4 | [NAME] 3 of 4 | Detail Level 4 of 4
 |  | Athletics Club |  |  |  |  | Athletics^^Club | Athletics Club
 |  |  | Membership |  |  |  | #N/A | #N/A
 |  |  | Training Fees |  |  |  | #N/A | #N/A
 |  |  | Competition |  |  |  | #N/A | #N/A
 |  |  |  | Entries |  |  | Athletics^^Club - Competition - Entries | Athletics Club - Competition - Entries
 |  |  |  | Affiliations |  |  | Athletics^^Club - Competition - Affiliations | Athletics Club - Competition - Affiliations
 |  |  |  | Transport |  |  | Athletics^^Club - Competition - Transport | Athletics Club - Competition - Transport
 |  |  |  | Accommodation |  |  | Athletics^^Club - Competition - Accommodation | Athletics Club - Competition - Accommodation
 |  |  |  | Physiotherapy |  |  | Athletics^^Club - Competition - Physiotherapy | Athletics Club - Competition - Physiotherapy
 |  |  |  | Bonus Points Scheme |  |  | Athletics^^Club - Competition - Bonus^^Points^^Scheme | Athletics Club - Competition - Bonus Points Scheme
 |  |  |  | Officials Expenses |  |  | Athletics^^Club - Competition - Officials^^Expenses | Athletics Club - Competition - Officials Expenses
 |  |  |  | Management |  |  | Athletics^^Club - Competition - Management | Athletics Club - Competition - Management
 |  |  |  |  | Honorarium Payments |  | Athletics^^Club - Competition - Management - Honorarium^^Payments | Athletics Club - Competition - Management - Honorarium Payments
 |  |  |  |  | Expenses |  | Athletics^^Club - Competition - Management - Expenses | Athletics Club - Competition - Management - Expenses
 |  |  | Home Promotions |  |  |  | Athletics^^Club - Home^^Promotions - Management | Athletics Club - Home Promotions - Management
 |  |  |  | [NAME] |  |  | Athletics^^Club - Home^^Promotions - Grandprixs | Athletics Club - Home Promotions - Grandprixs
 |  |  |  | Medal Meetings |  |  | Athletics^^Club - Home^^Promotions - Medal^^Meetings | Athletics Club - Home Promotions - Medal Meetings
 |  |  |  | League Matches |  |  | Athletics^^Club - Home^^Promotions - League^^Matches | Athletics Club - Home Promotions - League Matches
 |  |  |  | Schools Park Races |  |  | Athletics^^Club - Home^^Promotions - Schools^^Park^^Races | Athletics Club - Home Promotions - Schools Park Races
 |  |  | Other |  |  |  | Athletics^^Club - Other - Schools^^Park^^Races | Athletics Club - Other - Schools Park Races
 |  |  |  | Website |  |  | Athletics^^Club - Other - Website | Athletics Club - Other - Website
 |  |  |  | [NAME] |  |  | Athletics^^Club - Other - Club^^Kit | Athletics Club - Other - Club Kit
 |  |  |  | Coach Development |  |  | Athletics^^Club - Other - Coach^^Development | Athletics Club - Other - Coach Development
 |  |  |  | Startrack |  |  | Athletics^^Club - Other - Startrack | Athletics Club - Other - Startrack
 |  |  |  | Social Events |  |  | Athletics^^Club - Other - Social^^Events | Athletics Club - Other - Social Events
 |  |  |  | Honorarium Payments |  |  | Athletics^^Club - Other - Honorarium^^Payments | Athletics Club - Other - Honorarium Payments
 |  |  |  |  | Treasurer |  | Athletics^^Club - Other - Honorarium^^Payments - Treasurer | Athletics Club - Other - Honorarium Payments - Treasurer
 |  | Stadium |  |  |  |  | Stadium | Stadium
 |  |  | [NAME] |  |  |  | Stadium - Stadium^^Hire - Honorarium^^Payments | Stadium - Stadium Hire - Honorarium Payments
 |  |  | Gym Franchise |  |  |  | Stadium - Gym^^Franchise - Honorarium^^Payments | Stadium - Gym Franchise - Honorarium Payments
 |  |  |  | Gym Franchise Fee |  |  | Stadium - Gym^^Franchise - Gym^^Franchise^^Fee | Stadium - Gym Franchise - Gym Franchise Fee
 |  |  |  | Services Fee |  |  | Stadium - Gym^^Franchise - Services^^Fee | Stadium - Gym Franchise - Services Fee
 |  |  |  | Building and Equipment Repairs |  |  | Stadium - Gym^^Franchise - Building^^and^^Equipment^^Repairs | Stadium - Gym Franchise - Building and Equipment Repairs
 |  |  | Overheads |  |  |  | Stadium - Overheads - Building^^and^^Equipment^^Repairs | Stadium - Overheads - Building and Equipment Repairs
 |  |  |  | [NAME] |  |  | Stadium - Overheads - Bin^^Bags | Stadium - Overheads - Bin Bags
 |  |  |  | Toilet Paper |  |  | Stadium - Overheads - Toilet^^Paper | Stadium - Overheads - Toilet Paper
 |  |  |  | Ground staff Wages |  |  | Stadium - Overheads - Ground^^staff^^Wages | Stadium - Overheads - Ground staff Wages
 |  |  |  | Other |  |  | Stadium - Overheads - Other | Stadium - Overheads - Other
 |  |  | Services |  |  |  | Stadium - Services - Other | Stadium - Services - Other
 |  |  |  | Electricity |  |  | Stadium - Services - Electricity | Stadium - Services - Electricity
 |  |  |  | Water and Surface Water Drainage |  |  | Stadium - Services - Water^^and^^Surface^^Water^^Drainage | Stadium - Services - Water and Surface Water Drainage
 |  |  | Maintenance and Development |  |  |  | Stadium - Maintenance^^and^^Development - Water^^and^^Surface^^Water^^Drainage | Stadium - Maintenance and Development - Water and Surface Water Drainage
 |  |  |  | Maintenance |  |  | Stadium - Maintenance^^and^^Development - Maintenance | Stadium - Maintenance and Development - Maintenance
 |  |  |  | Development |  |  | Stadium - Maintenance^^and^^Development - Development | Stadium - Maintenance and Development - Development
 |  |  |  |  | Athletics Equipment |  | Stadium - Maintenance^^and^^Development - Development - Athletics^^Equipment | Stadium - Maintenance and Development - Development - Athletics Equipment
 |  |  |  |  | General |  | Stadium - Maintenance^^and^^Development - Development - General | Stadium - Maintenance and Development - Development - General
 |  | Clubhouse Commercial |  |  |  |  | Clubhouse^^Commercial | Clubhouse Commercial
 |  |  | Function Room Hire |  |  |  | Clubhouse^^Commercial - Function^^Room^^Hire - Development | Clubhouse Commercial - Function Room Hire - Development
 |  |  |  | Room Hire Fees |  |  | Clubhouse^^Commercial - Function^^Room^^Hire - Room^^Hire^^Fees | Clubhouse Commercial - Function Room Hire - Room Hire Fees
 |  |  |  | [NAME] |  |  | Clubhouse^^Commercial - Function^^Room^^Hire - Performance^^Licensing | Clubhouse Commercial - Function Room Hire - Performance Licensing
 |  |  |  | Overheads |  |  | Clubhouse^^Commercial - Function^^Room^^Hire - Overheads | Clubhouse Commercial - Function Room Hire - Overheads
 |  |  | Bar |  |  |  | Clubhouse^^Commercial - Bar - Overheads | Clubhouse Commercial - Bar - Overheads
 |  |  |  | Bar Sales |  |  | Clubhouse^^Commercial - Bar - Bar^^Sales | Clubhouse Commercial - Bar - Bar Sales
 |  |  |  | Wages |  |  | Clubhouse^^Commercial - Bar - Wages | Clubhouse Commercial - Bar - Wages
 |  |  |  | Alcohol License |  |  | Clubhouse^^Commercial - Bar - Alcohol^^License | Clubhouse Commercial - Bar - Alcohol License
 |  |  |  | Overheads |  |  | Clubhouse^^Commercial - Bar - Overheads | Clubhouse Commercial - Bar - Overheads
 |  |  | Catering Franchise |  |  |  | Clubhouse^^Commercial - Catering^^Franchise - Overheads | Clubhouse Commercial - Catering Franchise - Overheads
 |  |  |  | Catering Franchise Fee |  |  | Clubhouse^^Commercial - Catering^^Franchise - Catering^^Franchise^^Fee | Clubhouse Commercial - Catering Franchise - Catering Franchise Fee
 |  |  |  | 'Retainer' |  |  | Clubhouse^^Commercial - Catering^^Franchise - 'Retainer' | Clubhouse Commercial - Catering Franchise - 'Retainer'
 |  |  |  | Overheads |  |  | Clubhouse^^Commercial - Catering^^Franchise - Overheads | Clubhouse Commercial - Catering Franchise - Overheads
 |  | [NAME] |  |  |  |  | Clubhouse^^Building | [NAME]
 |  |  | Physiotherapy |  |  |  | Clubhouse^^Building - Physiotherapy - Overheads | [NAME]
 |  |  | Overheads |  |  |  | Clubhouse^^Building - Overheads - Overheads | [NAME]
 |  |  |  | Cleaning Products |  |  | Clubhouse^^Building - Overheads - Cleaning^^Products | [NAME] Products
 |  |  |  | Cleaning Labour |  |  | Clubhouse^^Building - Overheads - Cleaning^^Labour | [NAME] Labour
 |  |  |  | Fire Inspection |  |  | Clubhouse^^Building - Overheads - Fire^^Inspection | [NAME]
 |  |  |  | Pest Control |  |  | Clubhouse^^Building - Overheads - Pest^^Control | [NAME]
 |  |  |  | Sanitation |  |  | Clubhouse^^Building - Overheads - Sanitation | [NAME]
 |  |  |  | Other |  |  | Clubhouse^^Building - Overheads - Other | [NAME]
 |  |  | Maintenance and Development |  |  |  | Clubhouse^^Building - Maintenance^^and^^Development - Other | Clubhouse Building - Maintenance and Development - Other
 |  |  |  | Maintenance |  |  | Clubhouse^^Building - Maintenance^^and^^Development - Maintenance | Clubhouse Building - Maintenance and Development - Maintenance
 |  |  |  | Development |  |  | Clubhouse^^Building - Maintenance^^and^^Development - Development | Clubhouse Building - Maintenance and Development - Development
 |  |  | Services |  |  |  | Clubhouse^^Building - Services - Development | Clubhouse Building - Services - Development
 |  |  |  | Electricity |  |  | Clubhouse^^Building - Services - Electricity | Clubhouse Building - Services - Electricity
 |  |  |  | Water and Surface Water Drainage |  |  | Clubhouse^^Building - Services - Water^^and^^Surface^^Water^^Drainage | Clubhouse Building - Services - Water and Surface Water Drainage
 |  |  |  | Gas |  |  | Clubhouse^^Building - Services - Gas | Clubhouse Building - Services - Gas
 |  | General Overheads |  |  |  |  | General^^Overheads | General Overheads
 |  |  | [NAME] |  |  |  | General^^Overheads - Admin - Gas | General [NAME]
 |  |  |  | Internet |  |  | General^^Overheads - Admin - Internet | General [NAME] - Internet
 |  |  |  | Photocopying |  |  | General^^Overheads - Admin - Photocopying | General [NAME]
 |  |  |  | Stationary |  |  | General^^Overheads - Admin - Stationary | General [NAME]
 |  |  |  | Telecoms |  |  | General^^Overheads - Admin - Telecoms | General [NAME]
 |  |  |  | Other |  |  | General^^Overheads - Admin - Other | General [NAME] - Other
 |  |  | Waste Collection |  |  |  | General^^Overheads - Waste^^Collection - Other | General Overheads - Waste Collection - Other
 |  |  | Insurance |  |  |  | General^^Overheads - Insurance - Other | General Overheads - Insurance - Other
 |  |  | Loan Payments |  |  |  | General^^Overheads - Loan^^Payments - Other | General Overheads - Loan Payments - Other
 |  |  | Bank Charges/Interest |  |  |  | General^^Overheads - Bank^^Charges/Interest - Other | General Overheads - Bank Charges/Interest - Other
 |  |  | Management Wages |  |  |  | General^^Overheads - Management^^Wages - Other | General Overheads - Management Wages - Other
 |  |  | VAT |  |  |  | General^^Overheads - VAT - Other | General Overheads - VAT - Other
 |  | Food and Snack Sales |  |  |  |  | Food^^and^^Snack^^Sales | Food and Snack Sales
 |  |  | Vending Machines |  |  |  | Food^^and^^Snack^^Sales - Vending^^Machines - Other | Food and Snack Sales - Vending Machines - Other
 |  |  | Tuck Shop |  |  |  | Food^^and^^Snack^^Sales - Tuck^^Shop - Other | Food and Snack Sales - Tuck Shop - Other
 |  |  | Canteen |  |  |  | Food^^and^^Snack^^Sales - Canteen - Other | Food and Snack Sales - Canteen - Other
 |  | Council Grant |  |  |  |  | Council^^Grant | Council Grant