Ok, rather than data flipping, maybe this can be done with a sophisticated
formula. IF I had the customer numbers lined up (ie all 145's were in
column B, all 167's were in column C), I could write a VLookup to find
CLAIMED PHONE, and then the column index number I would use a Find statement
to find the customer #. But since the customers are in different columns,
how could I use the find? Conceptually, I would - Do the VLookup for
CLAIMED PHONE, and use the Find to locate the customer #, but the find would
look in the range exactly 1 row above where the Vlookup found CLAIMED PHONE.
I'm pretty sure that has to be a VB formula. Am I on the right track? Is
something like this possible?

Customer 145 167 179 182 183
CLAIMED PHONE 1 32172 1 27912 542

Customer 167 182 Total
NO STATUS 1 1 2

Customer 167 182 183 189 205
NON DELIVERABLE 2167 1109 7 243 2