let
    Источник = Excel.CurrentWorkbook(){[Name="Таблица1"]}[Content],
    textype = Table.TransformColumnTypes(Источник, List.Transform(Table.ColumnNames(Источник), each {_, type text})),
    #"Добавлен пользовательский объект" =  Table.AddColumn(textype, "temp", each
    [a=if [#"Part Number"]<>null and not Text.Contains([Description],[#"Part Number"],Comparer.OrdinalIgnoreCase) then [Description] &" Part Number: " & [#"Part Number"] else [Description],
        b = if [Manufacturer]<>null and [Manufacturer]<>"Not applicable" then  a &"#(lf)" & "Manufacturer: " &[Manufacturer] else a,
        c=if [Certification]<>null then b &"#(lf)" & "Certification requirements:" & "#(lf)" & 
        Text.Combine(List.Transform(Text.Split([Certification],","),(x)=>"- "&Text.Trim(x)),"#(lf)")  else b
    ][c]),

    #"Удаленные столбцы" = Table.RenameColumns(Table.RemoveColumns(#"Добавлен пользовательский объект",{"Description"}),{{"temp", "Description"}}),
    result = Table.SelectColumns(#"Удаленные столбцы",List.FirstN(Table.ColumnNames(textype),3))
   
    
in
    result

let
    Источник = Excel.CurrentWorkbook(){[Name="Таблица1"]}[Content],
    textype = Table.TransformColumnTypes(Источник, List.Transform(Table.ColumnNames(Источник), each {_, type text})),
    toList = Table.ToList( textype,(x)=>x),
    tr = List.Transform(toList,(x)=>[
    a=if x{5}<>null and not Text.Contains(x{2},x{5},Comparer.OrdinalIgnoreCase) then x{2} &" Part Number: " & x{5} else x{2},
    b = if x{3}<>null and x{3}<>"Not applicable" then  a &"#(lf)" & "Manufacturer: " &x{3} else a,
    c=if x{4}<>null then b &"#(lf)" & "Certification requirements:" & "#(lf)" & 
    Text.Combine(List.Transform(Text.Split(x{4},","),(x)=>"- "&Text.Trim(x)&";"),"#(lf)")  else b
][c])
in
    tr

 Table.FromRecords({
    [Qty="1",Unit Price = "$ 5,120.00", Total Price = "$ 5,120.00"],
    [Qty="1",Unit Price = "€ 5.120,00", Total Price = "€ 5.120,00"],
    [Qty="145",Unit Price = "67,-", Total Price = "9,715.00"]
})