I would just create a "Row" column that uses a formula to see if there is a TRUE next to an Account Code, and if there is, keeps the row number the same for two additional rows. If there isn't, then it just advances to the next row.
Row AccountCode
1 01-80-07
2
2
2 03-24-00 TRUE
3 03-24-00
4 03-69-00
5
5
5 04-16-00 TRUE
6 04-20-00
7 04-21-00
8
8
8 05-99-00 TRUE
9
9
9 07-01-00 TRUE
10 07-01-00
11 07-10-00
12 07-10-00
13
13
13 94-40-95 TRUE
Here are the formulas you need. The "Row" label should be in cell D2.
Row AccountCode
1 =IF(D3=D4,"",INDEX(A$2:A$14,D3)) =IF(D3=D4,"",IF(INDEX(B$2:B$14,D3)=TRUE,TRUE,""))
=IF(INDEX(B$2:B$14,D3),IF(D1=D3,D3+1,D3),D3+1) =IF(D4=D5,"",INDEX(A$2:A$14,D4)) =IF(D4=D5,"",IF(INDEX(B$2:B$14,D4)=TRUE,TRUE,""))
=IF(INDEX(B$2:B$14,D4),IF(D2=D4,D4+1,D4),D4+1) =IF(D5=D6,"",INDEX(A$2:A$14,D5)) =IF(D5=D6,"",IF(INDEX(B$2:B$14,D5)=TRUE,TRUE,""))
=IF(INDEX(B$2:B$14,D5),IF(D3=D5,D5+1,D5),D5+1) =IF(D6=D7,"",INDEX(A$2:A$14,D6)) =IF(D6=D7,"",IF(INDEX(B$2:B$14,D6)=TRUE,TRUE,""))
=IF(INDEX(B$2:B$14,D6),IF(D4=D6,D6+1,D6),D6+1) =IF(D7=D8,"",INDEX(A$2:A$14,D7)) =IF(D7=D8,"",IF(INDEX(B$2:B$14,D7)=TRUE,TRUE,""))
=IF(INDEX(B$2:B$14,D7),IF(D5=D7,D7+1,D7),D7+1) =IF(D8=D9,"",INDEX(A$2:A$14,D8)) =IF(D8=D9,"",IF(INDEX(B$2:B$14,D8)=TRUE,TRUE,""))
=IF(INDEX(B$2:B$14,D8),IF(D6=D8,D8+1,D8),D8+1) =IF(D9=D10,"",INDEX(A$2:A$14,D9)) =IF(D9=D10,"",IF(INDEX(B$2:B$14,D9)=TRUE,TRUE,""))
=IF(INDEX(B$2:B$14,D9),IF(D7=D9,D9+1,D9),D9+1) =IF(D10=D11,"",INDEX(A$2:A$14,D10)) =IF(D10=D11,"",IF(INDEX(B$2:B$14,D10)=TRUE,TRUE,""))
=IF(INDEX(B$2:B$14,D10),IF(D8=D10,D10+1,D10),D10+1) =IF(D11=D12,"",INDEX(A$2:A$14,D11)) =IF(D11=D12,"",IF(INDEX(B$2:B$14,D11)=TRUE,TRUE,""))
=IF(INDEX(B$2:B$14,D11),IF(D9=D11,D11+1,D11),D11+1) =IF(D12=D13,"",INDEX(A$2:A$14,D12)) =IF(D12=D13,"",IF(INDEX(B$2:B$14,D12)=TRUE,TRUE,""))
=IF(INDEX(B$2:B$14,D12),IF(D10=D12,D12+1,D12),D12+1) =IF(D13=D14,"",INDEX(A$2:A$14,D13)) =IF(D13=D14,"",IF(INDEX(B$2:B$14,D13)=TRUE,TRUE,""))
=IF(INDEX(B$2:B$14,D13),IF(D11=D13,D13+1,D13),D13+1) =IF(D14=D15,"",INDEX(A$2:A$14,D14)) =IF(D14=D15,"",IF(INDEX(B$2:B$14,D14)=TRUE,TRUE,""))
=IF(INDEX(B$2:B$14,D14),IF(D12=D14,D14+1,D14),D14+1) =IF(D15=D16,"",INDEX(A$2:A$14,D15)) =IF(D15=D16,"",IF(INDEX(B$2:B$14,D15)=TRUE,TRUE,""))
=IF(INDEX(B$2:B$14,D15),IF(D13=D15,D15+1,D15),D15+1) =IF(D16=D17,"",INDEX(A$2:A$14,D16)) =IF(D16=D17,"",IF(INDEX(B$2:B$14,D16)=TRUE,TRUE,""))
=IF(INDEX(B$2:B$14,D16),IF(D14=D16,D16+1,D16),D16+1) =IF(D17=D18,"",INDEX(A$2:A$14,D17)) =IF(D17=D18,"",IF(INDEX(B$2:B$14,D17)=TRUE,TRUE,""))
=IF(INDEX(B$2:B$14,D17),IF(D15=D17,D17+1,D17),D17+1) =IF(D18=D19,"",INDEX(A$2:A$14,D18)) =IF(D18=D19,"",IF(INDEX(B$2:B$14,D18)=TRUE,TRUE,""))
=IF(INDEX(B$2:B$14,D18),IF(D16=D18,D18+1,D18),D18+1) =IF(D19=D20,"",INDEX(A$2:A$14,D19)) =IF(D19=D20,"",IF(INDEX(B$2:B$14,D19)=TRUE,TRUE,""))
=IF(INDEX(B$2:B$14,D19),IF(D17=D19,D19+1,D19),D19+1) =IF(D20=D21,"",INDEX(A$2:A$14,D20)) =IF(D20=D21,"",IF(INDEX(B$2:B$14,D20)=TRUE,TRUE,""))
=IF(INDEX(B$2:B$14,D20),IF(D18=D20,D20+1,D20),D20+1) =IF(D21=D22,"",INDEX(A$2:A$14,D21)) =IF(D21=D22,"",IF(INDEX(B$2:B$14,D21)=TRUE,TRUE,""))
=IF(INDEX(B$2:B$14,D21),IF(D19=D21,D21+1,D21),D21+1) =IF(D22=D23,"",INDEX(A$2:A$14,D22)) =IF(D22=D23,"",IF(INDEX(B$2:B$14,D22)=TRUE,TRUE,""))
=IF(INDEX(B$2:B$14,D22),IF(D20=D22,D22+1,D22),D22+1) =IF(D23=D24,"",INDEX(A$2:A$14,D23)) =IF(D23=D24,"",IF(INDEX(B$2:B$14,D23)=TRUE,TRUE,""))
=IF(INDEX(B$2:B$14,D23),IF(D21=D23,D23+1,D23),D23+1) =IF(D24=D25,"",INDEX(A$2:A$14,D24)) =IF(D24=D25,"",IF(INDEX(B$2:B$14,D24)=TRUE,TRUE,""))
=IF(INDEX(B$2:B$14,D24),IF(D22=D24,D24+1,D24),D24+1) =IF(D25=D26,"",INDEX(A$2:A$14,D25)) =IF(D25=D26,"",IF(INDEX(B$2:B$14,D25)=TRUE,TRUE,""))