=count(above) gives a correct result when there is more than one item above
it in the column. However, if there is just one item the result is 0 (zero).

This small table has no empty rows, and I insert and delete rows as needed.
When I experimented by adding an empty row I got 2 as the (incorrect) result
as reported in the very helpful "Word Field Maths" document by macropod
mentioned elsewhere in this discussion group. No one seems to have reported
the error I describe above.