Perhaps this will help.
Say Description in Column A and amount in column B.
Individual descriptions eg. Wages in column C across top row match
descriptions in column A.

Copy/paste this formula across and down from cell C2 :-
=IF($A2=C$1,$B2,0)


So if C1 contains 'Wages' and A2 contains 'Wages' the value from B2
will be put into C2, otherwise zero.


--
BrianB


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