Google Sheets – How to Get Latest Data Grouped by Category Excluding Type 0

Assuming these things to be true:

1. That your dates are actual dates that Google Sheets recognizes
2. That your dates are chronologically entered (i.e., a cell's date is always earlier than all the dates below it)

Use this formula:

=ArrayFormula(IFERROR(VLOOKUP(UNIQUE(A:A),QUERY(IF(C:C<>0,A:C,""),"Select * Order by Col2 Desc"),{1, 2, 3},FALSE),""))

How it works:

Working from the inside out...

IF(C:C<>0,A:C,"")

First create a limited range of only those rows in A:C that don't have a zero value as "TYPE" (Column C).

QUERY(___,"Select * Order by Col2 Desc")

QUERY this range in reverse (now all "most recent dates" will be at the top.

VLOOKUP(UNIQUE(A:A),___,"Select * Order by Col2 Desc"),{1, 2, 3},FALSE)

Look up each unique value in A:A (in your example, there are only 4: A, B, C and null). Use the upsidedown QUERY we created as the search range. Return the array formed of all three columns ({1, 2, 3}, in other words, all data per matching row). The categories are not guaranteed in any order, so we use FALSE at the end.

Since VLOOKUP stops when it finds a match, and the QUERY range is upside-down, the first match will always be the one with the most recent date.

IFERROR(___,"")

If there is no match (which will only happen with the UNIQUE value null), leave that final row in the array null as well.