Google Sheets Formulas – Count Unique Values Appearing More Than X Times

I don't know how to create a formula, but you can insert a PivotTable to get the same results.

On the spreadsheet enter your data and include a heading for each column (so on your reference above you would add column headings: "date" and "value".

Then choose "Data ... PivotTable report" from the Menu. You are now working on a new tab which is the PivotTable and it references the data on your spreadsheet tab.

In the Report Editor on the right side of the screen make the following selections: "Rows - Add field" and choose "Date"; then choose "Values - Add field" and "Value" ... then "Display: Value, Summarized By "COUNTUNIQUE"

The PivotTable now shows you the unique entries for each date.

Use the formula: =COUNTIF(UNIQUE(C:D),"Sales")

How it works:

Unique(C:D) will remove any rows from those columns that are duplicated, resulting in:

Phone | Status 
-------|-------
1001   | Open 
2002   | Sales 
3003   | Sales

The Countif portion looks inside those resulting duplicate values and counts every instance of "Sales".