Sub aa()
irow = Range("A65536").End(xlUp).Row
k = irow + 3
For i = 1 To irow
icol = Range("IV" & i).End(xlToLeft).Column
For j = 2 To icol
Cells(k, 1) = Cells(i, 1)
Cells(k, 2) = Cells(i, j)
k = k + 1
Next
Next
End Sub
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