SYMPTOM:
When a report is exported to Microsoft Excel from Strategy Developer 9.x and 10.x, the row headers are displayed in two rows, one for metric headers and one for attribute headers, as shown in the image below.
NOTE: Metric headers were exported to row 14 and attribute headers were exported to row 15.
CAUSE:
This is the default behavior for exports.
ACTION:
In order to change this, follow the steps below:

