Dave, I'll have to come back to you later sorry.
Laserghost, that is super weird about the Excel for Mac. Oh well!
Regarding the two VAW's...
THe BIABacus allows a series of double-checks because we know that single readings cannot be relied on. The first measurement we can take is into the boil. See how your EIB was 75.6%? The first time we can check that is at flame-out. Checking volume at flame-out is usually pretty hard if you use an immersion chiller but other brewers and no-chillers can fairly easily take a volume reading at flame-out. However, hot volumes are a bit dodgy as ther is so much swelling at boiling temperature. If you delete your KFL and VIF in Section L,you will notice that your EAW in Section P changes slightly to 69.9%, If you were a no-chiller, this is the only number you would have available until you pitched. So, that is one of the reasons why we have that approx VAW in Section L.
Let's put the 19L and 2 L back in. Now the BIABacus changes the EAW to 69.4%. The reason it does this is because if two sets of numbers are available, it will be the cold volume figures that will be more accurate. So, it's all about enabling opportunities to double-check numbers. Let's have a look at yours...
Have fun reading this next paragraph - lol!
Theoretically, if we could measure well enough, EIB should equal EAW as no sugar is lost during the boil and that is what efficiency is all about, working out how much sugar is in the wort. Your EIB was 75.6% and your EAW was 69.4% so we have a discrepancy of about 6% which is not uncommon (but you actually really do not have that discrepancy as you'll see later). What I can do now though is have a look at your EIF figure to see if that is confirming EAW. This is a bit advanced so don't worry about it too much. Remember we talked about efficiency being a measure of how much sugar is lost in the boil? Well the only difference between EAW and EIF is how much sugar we lose in our KFL. What I see here is that your estimated VIF is an exact match to your actual and this makes it very easy for me to see if the EIF figure confirms the EAW figure. Notice how your estimated EAW and estimated EIF are almost exact matches to your actuals? Basically that is telling me that those numbers are reliable and to ignore your into boil figures.
Now your problem is this removing the wort and replacing it with water. We already talked about why not to do that. If you ever did want to make a pre-boil adjustment (which you shouldn't!!!) you would just add more water and end up with more beer at the end of the day. Never would you remove wort from the boil. Anyway, my job is to adjust the numbers so we can see what would have happened if you hadn't fiddled

.
All you basically did when you removed the wort is you took out 1 L @ 1.041. We can call this 1 x 41 metric gravity points. All we have to do is add them back in again at the end of the boil. Your end of boil gravity was 1.052. 41/52 = 0.79. All I have to do is add 0.79 L to your VIF so it now reads 19.79 L. (I'll adjust the volume at flame-out as well but will not bother with the 4% shrinkage as on 1 L it is nothing.)
Now we can see that your actual EAW was 72.0% which confirms the EIB of 75.6% quite nicely. Your EIF is 65.4%. Suffice to say your kettle efficiency was 72.0%.
What's Important
When publishing a recipe,your kettle efficiency figure is not of importance to another brewer as their kettle efficiency will be different from yours. What is important is the ratio of the grains used and the OG. Regardless, the BIABacus includes comprehensive information in its recipe report so use it as is. That is what you should use to publish all recipes. The whole question we have addressed here, in other words, is irrelevant.
It's also largely irrelevant to you. The BIABacus estimates were extremely close to what you got. If after five brews, you seem to be always getting higher efficiency than the Bi Abacus, then over-ride the default. But not until then. The worst that will happen to you is that you will get more beer than expected. Have some cooled boiled water ready at the end of each brew to dilute your wort if needs be.
Here's your file

PP
(P.S. The 13.25 in Section W stays as is. Don't add a litre in there)
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