Need a helper celll or a better formula which won't crash Excel.

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Excel 2007

Row\Col	A​	B​	C​	D​	E​	F​	G​	H​
1​				Inventory Value Report​
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3​
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6​	Formula:	Item	Description	Category	UOM	Qty	Unit Cost	Extended Value
7​	KIT, OVERHAUL, 22 ITEMS PER KIT, OVERHAUL KIT 10000 HOUR ( COMPRESSOR ) SPARE PARTS, FOR GAS COMPRESSOR K-2901A-I, EACH KIT CONSISTS OF THE FOLLOWING ITEMS AND QUANTITY:,PARTIALS IS NOT ACCEPTED	500100​	KIT, OVERHAUL, 22 ITEMS PER KIT, OVERHAUL KIT 10000 HOUR ( COMPRESSOR ) SPARE PARTS, FOR GAS COMPRESSOR K-2901A-I, EACH KIT CONSISTS OF THE FOLLOWING ITEMS AND QUANTITY:	COMPRESSOR-AJAX	KIT	8​	5,727.16​	45,817.24​
8​			PARTIALS IS NOT ACCEPTED
9​	KIT, OVERHAUL, CONSISTS OF THE FOLLOWING (26 ITEMS), FOR GAS COMPRESSOR, (NO PARTIAL DELIVERY)	500200​	KIT, OVERHAUL, CONSISTS OF THE FOLLOWING (26 ITEMS), FOR GAS COMPRESSOR, (NO PARTIAL DELIVERY)	COMPRESSOR-AJAX	EA	1​	6,695.12​	6,695.12​
10​	Model: 24312J23/S1, 2" 600# Flange Inlet X 3" 150#,Flange Outlet, Carbon Steel Body, Stainless Steel,Trim, Set at 780 psi, "UV" Gas Service, with Field Test,Connection, Screwed Cap.	131580560​	Model: 24312J23/S1, 2" 600# Flange Inlet X 3" 150#	VALVES-RELIEF	EA	2​	2,919.06​	5,838.11​
11​			Flange Outlet, Carbon Steel Body, Stainless Steel
12​			Trim, Set at 780 psi, "UV" Gas Service, with Field Test
13​			Connection, Screwed Cap.
14​	VALVE, RELIEF, SERIES 69F, BRONZE 2IN 350PSIG SET 150PSI, CAPACITY 120GPM, MALE INLET, FEMALE OUTLET, FOR WATER WELLS	131580570​	VALVE, RELIEF, SERIES 69F, BRONZE 2IN 350PSIG SET 150PSI, CAPACITY 120GPM, MALE INLET, FEMALE OUTLET, FOR WATER WELLS	VALVES-RELIEF	EA	2​	304.76​	609.51​
16​			, 8000 H
17​			FOR AIR COMPRESSOR ATLAS COPCO GA 132 - 10/50-AIR COMPRESSED - (BOP)
18​	SILENCER,FOR HEATLESS DRYER ATLAS COPCO 5055827-P01 CD 1050-AIR COMPRESSED - (BOP)	810000800​	SILENCER	COMPRESSOR-ATLAS COPC	EA	4​	341.67​	1,366.68​
19​			FOR HEATLESS DRYER ATLAS COPCO 5055827-P01 CD 1050-AIR COMPRESSED - (BOP)
20​	#N/A	Y00501100	Master Control Unit, for Advance Control Cabinet, Page/Party system, ITR Building	ITR BUILD-MATERIALS	EA	2​	3,860.00​	7,720.00​
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23​	Above data was exported from a text file, some items are ok (with one row/ record), some have multi rows of description.
24​	The problem is that the file is 30,000 rows, which crashes Excel. How can I have a helper cell or (a better formula)?
25​	Below formula (entered in Cell A7 w/shift+ctrl), it counts the # of description rows, then
26​	concatenate those rows to make them as a one-row description. (Ideas taken from your feed back guys, thanks!)
27​	=IF(ISBLANK(B7),"",IF(AND(ISNUMBER(B7),MATCH(1,--(LEN(B8:B$31002)>0),0)>5),C7&","&C8&","&C9&","&C10&","&C11,
28​	CHOOSE(IF(B7="","",MATCH(1,--(LEN(B8:B$31002)>0),0)),C7,C7&","&C8,C7&","&C8&","&C9,C7&","&C8&","&C9&","&
29​	C10,C7&","&C8&","&C9&","&C10&","&C11)))
30​
31​	I know it's gonna take time from you guys, but bear with me please, I'm almost done with this mess. Appreciate your help.

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Sheet: Inventory_Average_Cost_R_

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