Код: (vb)
// Таблица1
let
Source = List.RemoveMatchingItems(Excel.CurrentWorkbook(){[Name="Таблица1"]}[Content][Столбец1],{null}),
Custom1 = List.Transform(Source, each
let
i=Text.Trim(_,{",","C"})
in
if Text.Contains(i,"-")
then
let
ii=Text.Split(i,"-C")
in {Number.From(ii{0})..Number.From(ii{1})}
else Text.Split(i,", C")),
Custom2 = List.Transform(List.Combine(Custom1), each "C"&Text.From(_))
in
Custom2