An export might contain one booking with a field such as Cable;Adapter;Stand. Turning those entries into three rows can make the equipment easier to analyse. It also changes what a row represents, which matters if a booking-level amount sits beside that list.

In a disposable example, use Booking B12, the three-item list and a BookingAmount of 90. The starting record describes one booking worth 90. It does not establish that each item is worth 90, or that all three have equal values.

Split the list in the required direction

In Power Query Desktop, select the list column and choose Split Column, By Delimiter. Select the actual delimiter and split at each occurrence. Expand Advanced options and choose Rows under Split into. Check the preview before accepting the transformation; splitting into columns creates a different shape.

Microsoft's row-expansion documentation explains that values in accompanying columns are repeated for the newly created rows. In this example, that means three item records can each carry the booking's 90. Adding that repeated field would produce 270, even though the booking itself has not increased in value.

Decide which totals the new table may support

Retain Booking B12 on every item row so the original record remains identifiable. Keep the original booking-level table for totals at that level, or define a separate, justified allocation rule if the task really needs an amount per item. Dividing by three is a business assumption, not a consequence of choosing Split into Rows.

Inspect a source record containing only one item and another containing several. Check for trailing delimiters, empty entries and spaces around names. Decide whether an empty entry means missing information before silently discarding it.

Finally, compare the number of source bookings with the distinct bookings represented after splitting, and reconcile the booking-level total separately from item counts. Label the output fields clearly enough that the next person will not sum a repeated booking amount as if it were a per-item charge. Preserve the unsplit data to resolve any ambiguous list later.

Sources: Microsoft: split by delimiter; Microsoft: expanding list rows.