Figure I Restructuring is awkward, especially if you have a lot of data.If you can implement this structure initially, you can avoid troubles as your workbook grows.
You probably know that you can insert a row or column into a range to take advantage of automatic referencing. As you can see, the functions update, but the new row introduces new problems: Although I didn't show it using the example data set, the same troublesome potential exists when inserting a column. Don't store anything else on the sheet with your data set, and inserting suddenly becomes an easy solution.
You could even create a macro that inserts new columns and rows for your users.
For that reason, I'd like to introduce one more possibility — one that's more difficult to implement after the fact.
As is, the data range structure is a bit ambiguous. Adding the names into a long column — rather than spreading them across several columns — makes implementing other Excel features a bit easier (because you can easily sort, adding new records for past dates isn't a problem).
Excel sheets grow — sometimes by adding new functionality, but most often, by simply adding new data.