INDEX Match or Filter

Honestly, I think Riny's approach is not just a simple way, but is actually "the correct way", (at least in Excel). To explain it more clearly, you have list of (ReportTeam, Issue Resolution) pairs. ReportTeam is unique, but Issuer Resolution can be duplicated. using Issue Resolution as a lookup key in MATCH will only return the first match. e.g if both "MN RAN RD VRF BLR1 7" and "MN RAN RD VRF WRO2 2" have Issue Resolution = 7. MATCH will return "MN RAN RD VRF BLR1 7", but ignore "MN RAN RD VRF WRO2 2". obviously that is not what you want. Don't ask me how I came to this conclusion, but I learnt it the hard way that usually the seemingly innocent and simple solution is best solution. That being said, if you want to "sort and count" using formulas, then sort your list of (ReportTeam, Issue Resolution) pairs as a whole by "Issue Resolution", just don't separate ReportTeam and Issue Resolution, sort only "Issue Resolution" first, and then try to use MATCH find the ReportTeam, that just won't work.