Function NumCount(r As Range)
Dim aSpl
Dim lCnt As Long, j As Long
    aSpl = Split(r.Value, ",") ' делим на части
    
    For j = 0 To UBound(aSpl)
        If " " & aSpl(j) & " " Like "*-*" Then ' проверяем наличие тире
            lCnt = lCnt + Val(Split(aSpl(j), "-")(1)) - _
                            Val(Split(aSpl(j), "-")(0)) + 1
        Else
            lCnt = lCnt + 1
        End If
    Next j

    NumCount = lCnt
End Function

Function numcalc%(t$)
    Dim r, i%, s%
    r = Split(t, ",")
    For i = 0 To UBound(r)
        If Evaluate(r(i)) < 0 Then s = s - Evaluate(r(i)) + 1 Else s = i + 1
    Next
    numcalc = s
End Function

Function UDF_COUNTNUMS(val)
    UDF_COUNTNUMS = Range(Replace(Replace("A" & val, ",", ",A"), "-", ":A")).Count
End Function