I have a table of data downloaded from a fixed asset ledger.

I need to find the P&L code for each PO. This is easy enough to do
with VLOOKUP.

However, here's the catch. Some assets don't have associated POs, and
so "NO PO NUMBER" is in their place. The problem is this value "NO PO
NUMBER" can be related to multiple P&L codes.

Is there a way to associate each instance of "NO PO NUMBER" with its
corresponding P&L code?

Assume PO number is in A:A and P&L code is in B:B.

(Yes, using Access is an option here. But I would prefer to do this
analysis in Excel if possible.)