Insert a new col B. Your 72 col headers are now in C1:BV1
Put in B2, normal ENTER:
=INDEX(C$1:BV$1,MATCH(TRUE,INDEX(C2:BV20,),0))
Copy down to return the required results

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Max
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xdemechanik
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"Totteridge Ram" wrote:
I have a spreadsheet with unique account numbers in column A, and then
across the top, from Column B onwards, I have listed the next 72 months (Jun
09, Jul 09, etc).

In each row (ie for each account), a forumula in each cell (under each month
for each account) either returns a positive number or 0.

I need to identify the month each account has the positive number (it is the
maturity value), and have the maturity month listed next to the account
number.

I have no idea where to start. Can anyone help?