Sub Count_The_Areas()
    Dim rng As Range
    Dim cel As Range
    Dim lastrow As Long
    Dim i As Long
    
With ActiveSheet
    'find last used row
    lastrow = .Cells.Find("*", .Cells(1, 1), , , xlByRows, xlPrevious).Row
    'set the range to look at
    Set rng = .Range("A1:A" & lastrow)
    'look at the individual cells in that range
    For Each cel In rng
        'check the cell for a line formatted to the bottom of the cell
        If Not cel.Borders(xlEdgeBottom).LineStyle = xlNone Then
            'that means it does have a bottom line, so add to i
            i = i + 1
        End If
    Next cel
    
    MsgBox "There are " & i & " areas between borders."
    
End With

End Sub