diff --git a/superx_budget/budget.py b/superx_budget/budget.py
index 4b0d087..de53b49 100644
--- a/superx_budget/budget.py
+++ b/superx_budget/budget.py
@@ -14,6 +14,9 @@ EXPECTED_TABLE_HEADERS = [
     "Rest",
 ]
 
+
+ExcelRow = namedtuple("ExcelRow", ["row", "data"])
+
 BudgetData = namedtuple(
     "BudgetData",
     [
@@ -29,31 +32,31 @@ BudgetData = namedtuple(
 )
 
 
-def _check_table_header(row):
-    fields = [c.strip() for c in row[:7]]
+def _check_table_header(xl_row):
+    fields = [c.strip() for c in xl_row.data[:7]]
     print(fields)
     print(EXPECTED_TABLE_HEADERS)
     if fields != EXPECTED_TABLE_HEADERS:
-        raise BudgetParserError(f"unexpected headers: '{row}'")
+        raise BudgetParserError(f"unexpected headers: '{xl_row.data}'")
 
 
-def _skip_empty_lines(rows, start=0):
-    for i, row in enumerate(rows, start=start):
-        first_cell = row[0]
+def _skip_empty_lines(rows):
+    for xl_row in rows:
+        first_cell = xl_row.data[0]
         if first_cell is None:
             continue
         if isinstance(first_cell, str) and first_cell.strip() == "":
             continue
-        yield i, row
+        yield xl_row
 
 
-def _parse_data_table(rows, start=2):
-    for i, data in _skip_empty_lines(rows, start):
-        yield BudgetData(i, *data[:7])
+def _parse_data_table(rows):
+    for xl_row in _skip_empty_lines(rows):
+        yield BudgetData(xl_row.row, *xl_row.data[:7])
 
 
 def parse_budget_data(xls_sheet):
     """ parses the budget data """
-    rows = xls_sheet.values
+    rows = (ExcelRow(i, v) for i, v in enumerate(xls_sheet.values, start=1))
     _check_table_header(next(rows))
-    return list(_parse_data_table(rows, start=2))
+    return list(_parse_data_table(rows))
diff --git a/tests/test_budget_parser.py b/tests/test_budget_parser.py
index 49980bd..6722571 100644
--- a/tests/test_budget_parser.py
+++ b/tests/test_budget_parser.py
@@ -21,19 +21,26 @@ def example_sheet(example_workbook):
 
 
 def test_check_table_header_raises_error():
-    from superx_budget.budget import _check_table_header
+    from superx_budget.budget import _check_table_header, ExcelRow
     from superx_budget.exceptions import BudgetParserError
 
-    row = ["not", "the", "expected", "row"]
+    row = ExcelRow(None, ["not", "the", "expected", "row"])
 
     with pytest.raises(BudgetParserError):
         _check_table_header(row)
 
 
 def test_skip_empty_lines():
-    from superx_budget.budget import _skip_empty_lines
+    from superx_budget.budget import _skip_empty_lines, ExcelRow
 
-    rows = [[""], ["one"], [None], [""], ["two"], [""]]
+    rows = [
+        ExcelRow(0, [""]),
+        ExcelRow(1, ["one"]),
+        ExcelRow(2, [None]),
+        ExcelRow(3, [""]),
+        ExcelRow(4, ["two"]),
+        ExcelRow(5, [""]),
+    ]
 
     result = _skip_empty_lines(rows)
 
@@ -41,12 +48,12 @@ def test_skip_empty_lines():
 
 
 def test_parse_data_table():
-    from superx_budget.budget import _parse_data_table
+    from superx_budget.budget import _parse_data_table, ExcelRow
 
     rows = [
-        list("ABCDEFG"),
-        [None for i in range(7)],
-        list("tuvwxyzX"),  # one item more
+        ExcelRow(2, list("ABCDEFG")),
+        ExcelRow(3, [None for i in range(7)]),
+        ExcelRow(4, list("tuvwxyzX")),  # one item more
     ]
 
     result = _parse_data_table(rows)