Table:
0
A
B
C
1
budget type code
budget type description
reference budget codes
2
GV
Government
3
ORG
Organisation
4
SF
Self founded

Questions and formulas:
Question: How many budget types do we have?
Formula: ROWS(UNIQUE(A1))
Formula2: ROWS(UNIQUE(A2:A4))
Level: easy
Question: Count the number of budget codes.
Formula: ROWS(UNIQUE(A1))
Formula2: ROWS(UNIQUE(A2:A4))
Level: easy