The AccountII columns are actually the "R" & "S" in the formula. The
"AccountII" is the lookup range. Then there is also a Dep (Department)
lookup range and a Month range.

This allows me to sort expenses By Department, by month and in an
accounting range.

The Dep and Month are not a problem becasue the represent a fixed
value.

The problem comes because I am looking into a range of text vaues. In
other words I am looking for account values between 60000 to 60999 and
65000 to 65999, etc as TEXT. These and the lookup range is what I have
to convert to VALUES. Since they come out from the DB as text I'd
prefer to leave them as text and avoid having to convert them to
VALUES.