You can use Pivot Table if you trim the Code to a numerical value.
Use Multiple Consolidation Ranges.
Layout: ROW = Value
COLUMN = Column
DATA = Sum of Row
Options: Uncheck Grand Totals.

Sum of Row Column
Value Q4 06 Q1 07 Q2 07
User1 1 1 1
User2 2 2 2
User3 3 3
User4 3
User5 4 4
User6 4
User7 5 5 5

If you cannot trim Code, use VLOOKUP to translate the PT