Sub HiddenRowsDell() 'удаление скрытых строк
    Dim Rng As Range, hRng As Range, sRng As Range, t!
    Dim enEven As Boolean, scrUpd As Boolean, dispAl As Boolean
    t = Timer
    With Application
        scrUpd = .ScreenUpdating: .ScreenUpdating = False
        dispAl = .DisplayAlerts: .DisplayAlerts = False
        enEven = .EnableEvents: .EnableEvents = False
    End With
    
    Set sRng = Selection
    Set Rng = ActiveSheet.Cells
    Rng.Copy
    With Sheets.Add
        .Visible = False
        .Cells.PasteSpecial Paste:=xlPasteFormats             'бэкап форматов на скрытый лист
        Rng.FormatConditions.Add Type:=xlCellValue, Operator:=xlEqual, Formula1:="0" 'создаем пустое правило
        Rng.SpecialCells(xlCellTypeVisible).ClearFormats
        Set hRng = Rng.SpecialCells(xlCellTypeAllFormatConditions) 'получаем скрытые строки
        .Cells.Copy
        Rng.PasteSpecial Paste:=xlPasteFormats                'восстановление форматов из скрытого листа
        hRng.Delete                                           'удаление скрытых строк
        Application.CutCopyMode = False
        .Visible = True
        .Delete
    End With
    sRng.Select
    
    With Application
        .EnableEvents = enEven
        .DisplayAlerts = dispAl
        .ScreenUpdating = scrUpd
    End With
    Debug.Print "Затрачено времени: "; Timer - t
End Sub