Sub Макрос1()
Dim arr As Variant, arr1 As Variant, n As Long, m As Integer
arr1 = Selection.Columns("A:A")
ReDim arr(1 To UBound(arr1), 1 To 1)
Set Dict = CreateObject("System.Collections.ArrayList")
For Each r In Selection.Rows
    n = n + 1
    If Not Dict.contains(r.OutlineLevel) Then
        Dict.Add r.OutlineLevel
        If Dict.Count > 1 Then ReDim Preserve arr(1 To UBound(arr), 1 To UBound(arr, 2) + 1)
    End If
    arr(n, Dict.LastIndexOf(r.OutlineLevel) + 1) = arr1(n, 1)
    If Dict.LastIndexOf(r.OutlineLevel) + 1 > 1 And n > 1 Then
        For m = Dict.LastIndexOf(r.OutlineLevel) To 1 Step -1
            arr(n, m) = arr(n - 1, m)
        Next
    End If
Next
Columns(1).Resize(, Dict.Count).Insert Shift:=xlToRight
Selection(1).Resize(UBound(arr), UBound(arr, 2)).NumberFormat = "@"
Selection(1).Resize(UBound(arr), UBound(arr, 2)) = arr
End Sub