Sub CombineData_v2()
    
    Dim i As Long, lr As Long
    Dim actCount As Long, helpCol As Long
    
Application.ScreenUpdating = False

With Sheets("Vendor Report")
    lr = .Range("S" & Rows.Count).End(xlUp).Row
    actCount = .Range("F1").MergeArea.Columns.Count
    helpCol = 30    'column 30 is column "AD"
    
    'determine if actual and identify in helpCol
    For i = lr To 3 Step -1
        If Application.Sum(.Range(Cells(i, 6), Cells(i, 6 + actCount))) > 0 And _
                Application.Sum(.Range(Cells(i, 6 + actCount + 1), Cells(i, 17))) = 0 Then
            .Cells(i, helpCol) = "A"
        End If
    Next i
    
    'loop again and only deal with actual rows
    For i = lr To 3 Step -1
        If .Cells(i, helpCol) = "A" Then
            If .Cells(i, "S") = .Cells(i - 1, "S") Then     'Dept-Account-Vendor match
                'copy actual to forcast
                .Cells(i - 1, "F").Resize(, actCount).Value = .Cells(i, "F").Resize(, actCount).Value
                'remove the actual row
                .Rows(i).Delete
            End If
        End If
    Next i
    
    'remove helper column
    .Columns(helpCol).ClearContents
    
End With

Application.ScreenUpdating = True
    
End Sub