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we have a spreadsheet w 127,497 rows.. This data contains the serial number and the start and stop time for various pieces of equipment.  We are interested in the number of hours a piece of equipment was used each year. There may be 200 or 300 rows for each piece of equipment.  is there an easy way to separate this by equipment - (spreadsheet is sorted by Serial Number and then  Time and Date Stamp)  - What we truly want is 1st entry for each unique serial # - last entry for 2016, 1st entry for 2017 and last entry for 2017 - for each individual serial #. 


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