I posted two previous queries which to date have gone unanswered. So I will
attempt to ask this question in a different way.

I have a list of accounts with multiple records. I expect a certain status
(i.e "curr") at the last record for each account. If the expected last
record is not there (i.e. status is not "curr") then I would like the
encountered last record to reflect a status of "off". All my coding attempts
have failed so far. I really don't know how to code this and need some help
please.