Thanks for your reply sir Tore.

I need to generate a balance sheet report where 201 is the account code for office equipments and 301 is the code for accumulated depreciation for office equipments. My user wants 301 to come after 201, and 304 (accumulated depreciation for motor vehicles) to come after 204 (motor vehicles) and so on.

I am actually looking for a SELECT-SQL statement to do this but can't figure out how.

Thanks!