Sub Split_1C_export()
Dim arr(), spArr(), a&, b%, c&, tMax%, aa As Range
arr = [A6].CurrentRegion.Value: c = 0: tMax = 0
ReDim Preserve arr(1 To UBound(arr), 1 To 2): a = 1
For Each aa In [A6].CurrentRegion
  If aa.IndentLevel > 0 Then b = aa.IndentLevel / 2 Else b = 0
  arr(a, 2) = b: a = a + 1
  If b > tMax Then tMax = b
Next
For a = 1 To UBound(arr)
  If arr(a, 2) = tMax Then c = c + 1
Next
ReDim spArr(1 To c, 1 To tMax + 1): c = 1
For a = 1 To UBound(arr)
  spArr(c, arr(a, 2) + 1) = arr(a, 1)
  If arr(a, 2) = tMax Then c = c + 1
Next
Set aa = [C6].Resize(UBound(spArr, 1), UBound(spArr, 2))
Intersect(aa, Columns("C:C")).NumberFormat = "@"
aa.Value = spArr: aa.Borders.LineStyle = xlContinuous
aa.IndentLevel = 0: aa.WrapText = False
End Sub