Let me practice on the tip on posting a small block of data in a Post after another reading on 'Posting a sample workbook' 
You wanted to know about GOLFER E and here is my try to copy and paste from Excel:
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Here is another way to look at how Excel would assign in a loop fashion the -1 value to each cell until it hits the value of GOLFER's HCP to finish the looping job. Does this make sense?
				
			You wanted to know about GOLFER E and here is my try to copy and paste from Excel:
[pre]
		Code:
	
	HOLE PAR                5  4  3  4  4  4  4  3  5  4  4  4  3  4  3  4  5  4
GROSS RESULT           10  5  7  5  5  5  6  5  6  5  4  4  7  6  5  5  7  7
RED TEE HOLE HANDICAP   4 18 10  8 14 12 16  2  6  9  7 11  15 5  1 17  3 13
DEDUCT - FIRST LOOP    -1 -1 -1 -1 -1 -1 -1 -1 -1 -1 -1 -1 -1 -1 -1 -1 -1 -1
DEDUCT - 2ND LOOP      -1 -1 -1 -1 -1 -1 -1 -1 -1 -1 -1 -1 -1 -1 -1 -1 -1 -1
DEDUCT - 3RD LOOP                                                -1
NET SCORE FOR SKINS     8  3  5  3  3  3  4  3  4  3  2  2  5  4  2  3  5  5
	Here is another way to look at how Excel would assign in a loop fashion the -1 value to each cell until it hits the value of GOLFER's HCP to finish the looping job. Does this make sense?