Sub CopyLineAbove()
Selection.EntireRow.Insert Shift:=xlDown
With Selection
lrow = .Offset(-1, 0).Row
icol = ActiveSheet.UsedRange.Columns.Count
For Each rng In Range(Cells(lrow, 1), Cells(lrow, icol))
With rng
If Left(rng.Formula, 1) = "=" Then
rng.Copy Destination:=rng.Offset(1, 0)
End If
End With
Next
End With
End Sub