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Excel "If" forumla

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Not sure if this is possible.  however I was asked this question in an email. 

"trying to figure out how to add a bottom line and delete a top line on a daily basis. When using the "If" formula, do you have a recommendation on how to continue using your "If" formula and utilize this daily adding and dropping of the rows? "

does anyone know if this is possible?  I am not sure if the user is using Office 2010 or Office 2013...

thanks


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