>This kind of presentation changes are better be done in report, not in the SQL. It is relatively easy to do in SQL, but I don't recommend it.
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>Naomi, instead of taking the Celko-like approach (i.e. assuming) , why don't you ask him "why" he thinks he needs to do this using SQL....

Good point. Why do you want to do this in the SQL?

BTW, I just wrote a SQL for you to do this (I cc-ed Mk, so it's him I meant).