This is a common problem with Excel. The blank cells in the export are actually set to ‘Null’ instead of blank, which is why they are being included in the COUNTA.
There is another formula that you can use, which we’ve tested, and it seems to be more accurate:
As of February 2017, Results Overview is the only export which 'auto-converts' NULL values to blank.
Article ID: 157
Category: Exporting Data
Date added: 2017-01-03 13:01:54
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