Penelope
I would just like to add some comments about your spreadsheet, which I do not want to put on the forum.

I used to teach Office many years ago up to a consultancy level. I also wrote many advanced spreadsheets for companies.

I always taught people to forget the formatting side of a spreadsheet, until the logic and formulation are completed.

With that in mind, I have taken one part of your spreadsheet and put it onto its own spreadsheet and lets try and get to the bottom of what you would like to achieve.

If you could input some data into that spreadheet and add on any extra rows that will differentiate between what will be Flex Day entitlement and how we know what isn't.

When you have done that, could you e-mail it as an attachment to me as that might be easier short term. It shouldn't take too long to sort things.

Cheers
Les Worrall
les@dls1.adsl24.co.uk