https://bugs.documentfoundation.org/show_bug.cgi?id=153506

--- Comment #15 from [email protected] ---
(In reply to bwilderhoo from comment #14)
> (In reply to m.a.riosv from comment #13)
> > (In reply to bwilderhoo from comment #12)
> > > .......  In the provided sample data you see that there is no references
> > > to $Budget.$B24 in the single combined cell range CF.  This info has been
> > > lost in the Manage Conditional Formatting dialog.
> > > .....
> > 
> > I explain to you that in comment#6.
> 
> Added new expense to the budget in between cell phone and electricity to
> test theory that missing $Budget.$B24 from the Manage Conditional Format is
> not a problem for proper conditional formatting of the monthly electric
> charges in new sheet 2023, as implied in comment 6.  Notice in this slightly
> modified spreadsheet that Feb electricity is incorrectly highlighted as
> yellow in the new 2023 sheet, but not in the original yyyy spreadsheet.  
> And reviewing the Manage Conditional Formatting dialog for both sheets shows
> that:
> 
> 1. The condition for range B19:M19 was correctly updated in the yyyy sheet
> to compare cell value against $Budget.$B25, rather than against the prior
> value in $Budget.$B24.  
> 2. Whereas, there is no visible change to the single merged condition shown
> in sheet 2023 Managed Conditional Formatting dialog.
> 
> In short, the two sheets, one being a full copy of the other, behave
> differently for conditional formatting.  In sheet 2023, which has the merged
> single conditional format, $Budget.$B24 is treated as $Budget.$B{23+1},
> whereas in yyyy $Budget.$B24 is treated as $Budget.$B24.  Sheet 2023 does
> not allow for relative row addressing to be used within a merged range. 
> This is a bug... plain and simple.  The correct logic for merging of
> conditional formats during the copy sheet function is to ensure that only
> absolute addressing is used in all of the conditions for adjacent ranges
> that might be merged.  If any relative addressing is found, then skip
> merging for that set of adjacent ranges.  I know this would mean a lot less
> merging would be done, but it would also ensure that sheets copied from
> other sheets that use relative addressing have logically equivalent
> conditional formatting that continue to work as intended even when rows are
> added or deleted resulting in relative address updates.  
> 
> I have reviewed ask.libreoffice.org as well as other bugs that folks have
> opened related to conditional formatting problems... and my view of this,
> which seems similar to those echoed by others in some of the bugs, is that
> conditional formatting has some serious hurdles to overcome.  One individual
> in a bug report indicated that the issue(s) may require structural code
> changes.  I don't know about that, but I do know that inconsistencies in
> behavior that folks are reporting, similar to what I am reporting in this
> bug, give at least the appearance of some significant usage model holes.   I
> can imagine many other problems that might be solved by restricting merging
> to those adjacent ranges that only use absolute addressing throughout.
> 
> Sorry about rambling on... but thanks for the lively discussions on this
> matter. Hopefully the info exchange can facilitate resolving some of the
> outstanding issues folks are having with conditional formatting.

NOTE: For some reason, I am unable to attach the slightly modified spreadsheet.
 But if you have downloaded the originally attached spreadsheet and want to
recreate the results I cover in this comment, simply go to the Budget sheet and
insert row above Electricity row and add Car expense for $50.00.  Then review
the other two sheets as described in the comment.

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