Function PlanFact(Rng As Range, Optional Delim As String = "\")
' ZVI:2016-08-08 http://www.planetaexcel.ru/forum/index.php?PAGE_NAME=read&TID=80616
  Dim a(1 To 2), b, v
  Dim x As Range
  a(1) = 0
  For Each x In Rng
    If Not x.EntireRow.Hidden Then
      v = x.Value
      If VarType(v) = vbString Then
        b = Split(v, Delim)
        a(1) = a(1) + Val(b(0))
        If UBound(b) Then a(2) = a(2) + Val(b(1))
      Else
        a(1) = a(1) + Val(v)
      End If
    End If
  Next
  If a(2) = 0 Then
    PlanFact = a(1)
  Else
    PlanFact = Join(a, Delim)
  End If
End Function