Sub CountBackward()
Dim lngLastRow As Long
Dim lngIndex As Long
Dim lngBack As Long
lngLastRow = Range("A65536").End(xlUp).Row
Application.ScreenUpdating = False
For lngIndex = lngLastRow To 1 Step -1
For lngBack = Cells(lngIndex, 1).Value To 1 Step -1
Cells(lngIndex, 2).Value = 1 'Cells(lngIndex, 2).Value + 1
lngIndex = lngIndex - 1
Next
Next
For lngIndex = 1 To lngLastRow
If Cells(lngIndex, 2).Value = "" Then
Cells(lngIndex, 2).Value = 0
End If
Next
Application.ScreenUpdating = True
End Sub