Macro to shift range cof cells down

[captainexcel]

I've got to change the format of this report so each new category gets its own row and the children entities appear on the next row down. It's hierarchial.
Take a look at the before/after for what I'm trying to do. I'd appriciate a macro but if theres some other solution I'm missing let me know.

Before:

After:

 

[Tom Urtis]

What is the logic that determines the difference between just one word constituting a category, and more than one word occupying more than one cell. Example, I see a break at Innovation Strategy (2 words 2 cells) but also for Knowledge (1 cell). How would anyone not familiar with this operation know where to draw the line at the proper wording or phrase, in order to push down for a new row.

 

[captainexcel]

I see what you mean. I screwed it up a bit when I did it manually so the after picture is a little off. <?xml:namespace prefix = o ns = "urn:schemas-microsoft-comfficeffice" /><o></o>
It's not about words or phrases, it's more about the relationship of the data. In the before photo you can infer that each column is a subset of its parent (the column to its left), save for the first column (Perspective) which has no parent. <o></o>
Objective is the parent of Area_Objective which is the parent of Initiative_Description which is the parent of Goal Name.<o></o>
I'm trying to create a 1-M relationsip across multiple columns with each parent being the sole occupier of its row and children appearing on the subsequent rows, again, each value lies in it's own row and no row contains more than one value.