SELECT *,;
	SUM(IIF(Mode="B",BAGS,0)) AS B1,;
	SUM(IIF(Mode="L",BAGS,0)) AS L1;
---->	FROM AVLBOOK;
	ORDER BY ACC_NO;
	GROUP BY ACC_NO;
	INTO CURSOR XYZ

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Testing displays the presence, not the absence of bugs.
If a software application has to be designed, it has to be designed correctly!
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Vladimir Zografski
Systems Analyst