Multi-row opperation / solution for data

Rouche

Mulit-line example.xlsx

Hi everyone, can someone please help me solve this problem. In the attached example the data the first 3 lines shows the component and the description for that component in the line above and below it. There are a few cases like this in my dataset and also a case where the description is the line in middle and the component in the line above and below this line (as seen in the last 3 lines in the example). Can someone help with the process to fix this problem in my data?

Thank you