Analyze some Data

I have a list of categories and sub-categories of products. These need to be renamed/rewritten into a list of products so that we have the same rough list of categories. There are 538 individual rows to process. The required format is an excel spreadsheet. Each row will have the old category and new category. If the category was removed then it should be marked as such. The project will require some creativity and good judgement. It is more important to understand the purpose of the project than the rough set of rules below. It is important that the new list of products/categories are things that can be bought or sold and that the names make sense. An example of what is required is attached see 'Example - Antiques'. Before I award the project I would like to see an example of the work done on a small portion of the list, 'Sample - Books, Comics and Magazines'. A rough collection of rules: For simple categories/sub-categories, like Art, nothing will need to be done. Compound categories, like 'Drives, Storage & Blank Media', will need to be separated into three separate categories: 'Drives', 'Storage' and 'Blank Media'. Sub categories and categories should be combined for specificity e.g. the category 'Books, Comics & Magazines' and sub-category 'Accessories' should become 'Book Accessories', 'Comic Accessories' and 'Magazine Accessories'. Additionally, if the subcategory is a product on its own then it should be included as another row. Categories that are not a specific physical product, like 'Agriculture Farming' should be converted to products if possible e.g. 'Agriculture Supplies' or 'Farming supplies'. If this is not possible, like in the case of 'Other Business & Industrial', then the category should be removed. Obscure categories may also be removed e.g 'Ethnographic Antiques'.