Dynamic List of Numbers through Hidden Rows

Question

I have a list of items. I'd like to add a Line Item # to easily reference that list.

1. Part A
2. Part B
3. Part C

At times, I hide items on the list but I'd like to keep the Line Item flowing. If I hid the row that contains Part B it would hide the row inclusive of Column A which contains the Line Item.

1. Part A

"3". Part C

I'd like it to bypass the hidden row and dynamically update the line item to match the unhidden rows.

1. Part A
2. Part C

Doable in excel?

Answer 1

Perhaps, you can use SUBTOTAL:

=SUBTOTAL(103,$B$2:B2)

and copy down