Google spreadsheet: relative rows numbering based

In this former post, Taosique kindly provided a solution to make numbering cell empty on ONE condition, skip numbering for this cell, and take it back on subsequent relevant cells, in a way that rows can be moved around and the (relative) numbering adapted.

Basically, if adjacent B cell = Value 3, make A cell empty, and skip numbering; then take back relative numbering.

| Row nbr |  B col. | [Explanation]                       |
|---------|:-------:|-------------------------------------|
| R01     | Value 1 |                                     |
| R02     | Value 1 |                                     |
| R03     | Value 2 |                                     |
|         | Value 3 | Col. B value = 3 => Col. A is empty |
| R04     | Value 2 | Numbering takes up                  |
| R05     | Value 1 |                                     |
|         | Value 3 | Col. B value = 3 => Col. A is empty |
| R06     | Value 2 | Numbering takes up                  |
| ETC.    |         |                                     |

This works great:

=IF(INDIRECT("B"&ROW())="Value 3","",ROWS(INDIRECT("B"&10&":B"&ROW()))-COUNTIF(INDIRECT("B"&10&":B"&ROW()),"Value 3"))

..as can be seen on the example spreadsheeet.

Now I need to take this one step further, and apply that same logic with multiple (OR) conditions, so numbering gets skipped if B cell value = "Value 3" OR "Value 2" (not just "Value 3").

I tried adapting the formula here:

=IF(OR(INDIRECT("B"&ROW())="Value 3";INDIRECT("B"&ROW())="Value 2";"";ROWS(INDIRECT("B"&10&":B"&ROW()))-COUNTIFS(INDIRECT("B"&10&":B"&ROW());"Value 3";(INDIRECT("B"&10&":B"&ROW());"Value 2"))))

The first OR condition seems ok ; I switched COUNTIF to COUNTIFS, so I could use multiple criteria, but this gives an error. Maybe because I'm mixing COUNTIFS and INDIRECT? Because even this last part alone throws an error:

=COUNTIFS(INDIRECT("B"&10&":B"&ROW());"Value 3";(INDIRECT("B"&10&":B"&ROW());"Value 2"))

Sorry if I'm missing the obvious.

The combined formula would be long enough that it would become difficult to maintain and update in the future. The problem is that you are generating the same query twice.

I recommend instead inserting a new column at B (which would push the current column B to C), and then writing a formula such as =IF(OR(C2="value 2",C2="value 3"),"skip","")

Then, for clarity's sake, change "value 3" in your original formula to "skip", and (if you wish) hide the helper column B. This would give you a formula far easier to maintain, and you can make the boolean condition in column B as complex as you like without significant difficulty.