Public Function incremente()
Dim c As Range
Application.Volatile
Set c = Application.Caller
If c.Row < 3 Then Exit Function
If Not c.Offset(-1, 0) = c.Offset(-2, 0) Then
incremente = c.Offset(-1, 0)
Else
If c.Offset(-1, 0) Mod 10 = 0 Then
incremente = c.Offset(-1, 0) + 91
Else
incremente = c.Offset(-1, 0) + 1
End If
End If
End Function