With a small adjustment, I prefer the second option.
The adjustment... line up all the WITHs with the one(s) that 1 space past the longest field name on the left side.
I'd also put 2-across if it fit in the code window decently.


>Which do you find more readable and why?
>
>

>REPLACE IN crsrAutoRateBillItems;
>	arbi_bcm_fk WITH crsrResult.pdb_bcm_fk, ;
>	arbi_bcm_code WITH crsrResult.bcm_code, ;
>	arbi_bfn_fk WITH crsrResult.bcm_bfn_fk, ;
>	arbi_bcm_rate WITH crsrResult.pdb_rate, ;
>	arbi_bcm_notbillable WITH crsrResult.pdb_notbillable, ;
>	arbi_bcm_use_billcode WITH crsrResult.pdb_use_commcode, ;
>	arbi_bcm_min WITH crsrResult.pdb_min, ;
>	arbi_bcm_allowed WITH crsrResult.pdb_allowed, ;
>	arbi_bcm_order WITH ((crsrResult.pdb_order*10)+1), ;
>	arbi_desc WITH ALLTRIM(crsrResult.pdb_desc), ;
>	arbi_pieces WITH 0, ;
>	arbi_weight WITH 0, ;
>	arbi_qty WITH crsrResult.bcm_qty, ;
>	arbi_rate WITH 0, ;
>	arbi_ratetype WITH crsrResult.bcm_billtype, ;
>	arbi_amount WITH 0, ;
>	arbi_revcode WITH crsrResult.bcm_revcode, ;
>	arbi_dept WITH crsrResult.bcm_dept, ;
>	arbi_prompt WITH !crsrProdBillNoCNS.pdb_notbillable, ;
>	arbi_exception WITH .F., ;
>	arbi_source WITH 3
>

>
>or
>
>

>REPLACE IN crsrAutoRateBillItems;
>	arbi_bcm_fk 		  WITH crsrResult.pdb_bcm_fk, ;
>	arbi_bcm_code 		  WITH crsrResult.bcm_code, ;
>	arbi_bfn_fk 		  WITH crsrResult.bcm_bfn_fk, ;
>	arbi_bcm_rate 		  WITH crsrResult.pdb_rate, ;
>	arbi_bcm_notbillable      WITH crsrResult.pdb_notbillable, ;
>	arbi_bcm_use_billcode     WITH crsrResult.pdb_use_commcode, ;
>	arbi_bcm_min 		  WITH crsrResult.pdb_min, ;
>	arbi_bcm_allowed 	  WITH crsrResult.pdb_allowed, ;
>	arbi_bcm_order 		  WITH ((crsrResult.pdb_order*10)+1), ;
>	arbi_desc 		  WITH ALLTRIM(crsrResult.pdb_desc), ;
>	arbi_pieces 		  WITH 0, ;
>	arbi_weight 		  WITH 0, ;
>	arbi_qty 		  WITH crsrResult.bcm_qty, ;
>	arbi_rate 		  WITH 0, ;
>	arbi_ratetype 		  WITH crsrResult.bcm_billtype, ;
>	arbi_amount 		  WITH 0, ;
>	arbi_revcode 		  WITH crsrResult.bcm_revcode, ;
>	arbi_dept 		  WITH crsrResult.bcm_dept, ;
>	arbi_prompt 		  WITH !crsrProdBillNoCNS.pdb_notbillable, ;
>	arbi_exception 		  WITH .F., ;
>	arbi_source 		  WITH 3
>