Merged cells and multi row headers make data processing very difficult. These are best avoided in any sheet doing any computation. Only for reporting they are u

Merged cells and multi row headers make data processing very difficult. These are best avoided in any sheet doing any computation. Only for reporting they are useful, especially when auto-generated as part if a pivot table. But I have never seen a legitimate use of merged cells in a computation. Row referencing formulas work fine in tables, but there might be better ways to achieve your goals if you need that a lot. Other benefits are input data type checking, auto "freeze panes" for header row, much easier plot and pivot tables, niver formatting, summary rows if needed. Best is of course referencing columns by name