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HKaplan HKaplan is offline
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Default Setting up account headings for sorting data that is dynamic

To understand clearly, in the example data you provided, Row 1 is a
single merged "heading" cell spanning all the data columns. Row 2
contains the field headings, and the subsequent rows are the data?
And you have a line break before the next heading and data set? Or is
this an example of how you want the report to appear.

First thoughts are using a pivot table and custom sort.

Can you elaborate a little?