Yah got it but Excel can have code that is not within the workbook but called as an add-in which are referenced under Tools>Add-ins.
Coupe of questions...how are the users inserting rows? Insert>Rows menu item? I noticed that the example text typed next to the numbers are indented a number of columns over depending on the numbering. For instance, 01 is in first column, 01.01 is in the second column, 01.01.01 is in the third and so on. Do the users enter the text this way or is it done automatically based on the numbering?