miyo,
Assuming a setup similar to this:
<TABLE style="WIDTH: 389pt; BORDER-COLLAPSE: collapse" border=0 cellSpacing=0 cellPadding=0 width=519><COLGROUP><COL style="WIDTH: 48pt" width=64><COL style="WIDTH: 153pt; mso-width-source: userset; mso-width-alt: 7460" width=204><COL style="WIDTH: 56pt; mso-width-source: userset; mso-width-alt: 2742" width=75><COL style="WIDTH: 48pt" width=64><COL style="WIDTH: 84pt; mso-width-source: userset; mso-width-alt: 4096" width=112><TBODY><TR style="HEIGHT: 15pt" height=20><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: #d4d0c8; BACKGROUND-COLOR: transparent; WIDTH: 48pt; HEIGHT: 15pt; BORDER-TOP: #d4d0c8; BORDER-RIGHT: #d4d0c8" height=20 width=64>
</TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: #d4d0c8; BACKGROUND-COLOR: transparent; WIDTH: 153pt; BORDER-TOP: #d4d0c8; BORDER-RIGHT: #d4d0c8" width=204>
A
</TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: #d4d0c8; BACKGROUND-COLOR: transparent; WIDTH: 56pt; BORDER-TOP: #d4d0c8; BORDER-RIGHT: #d4d0c8" width=75>
B
</TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: #d4d0c8; BACKGROUND-COLOR: transparent; WIDTH: 48pt; BORDER-TOP: #d4d0c8; BORDER-RIGHT: #d4d0c8" width=64>
C
</TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: #d4d0c8; BACKGROUND-COLOR: transparent; WIDTH: 84pt; BORDER-TOP: #d4d0c8; BORDER-RIGHT: #d4d0c8" width=112>
D
</TD></TR><TR style="HEIGHT: 15.75pt" height=21><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: #d4d0c8; BACKGROUND-COLOR: transparent; HEIGHT: 15.75pt; BORDER-TOP: #d4d0c8; BORDER-RIGHT: #d4d0c8" height=21 align=right>
1
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext 0.5pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl63>
Expense Description</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext 0.5pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl63>
Charge To</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext 0.5pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl64> </TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext 0.5pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl63>
Last Names List</TD></TR><TR style="HEIGHT: 15pt" height=20><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: #d4d0c8; BACKGROUND-COLOR: transparent; HEIGHT: 15pt; BORDER-TOP: #d4d0c8; BORDER-RIGHT: #d4d0c8" height=20 align=right>
2
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl64>
Purchased by Smith Delta flight</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl64>
Smith</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl64> </TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl64>
Jones</TD></TR><TR style="HEIGHT: 15pt" height=20><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: #d4d0c8; BACKGROUND-COLOR: transparent; HEIGHT: 15pt; BORDER-TOP: #d4d0c8; BORDER-RIGHT: #d4d0c8" height=20 align=right>
3
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl64> </TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl64> </TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl64> </TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl64>
Smith</TD></TR><TR style="HEIGHT: 15pt" height=20><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: #d4d0c8; BACKGROUND-COLOR: transparent; HEIGHT: 15pt; BORDER-TOP: #d4d0c8; BORDER-RIGHT: #d4d0c8" height=20 align=right>
4
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl64> </TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl64> </TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl64> </TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl64>
Jefferson</TD></TR></TBODY></TABLE>
The formula in B2 is:
=INDEX($D$2:$D$4,MATCH(TRUE,INDEX(ISNUMBER(SEARCH(" "&$D$2:$D$4&" ",A2)),),0))
Column D can hold as many names as you want, adjust the D2:D4 range to suit.
This assumes the last name always has a space before and after it in the Expense Description as shown here