David,

>>SELECT * FROM invoice ORDER BY CLT_CODE,DATE && works perfect
>
>If it works perfect, why not use that?
>Use the first example.

Because I need to regroup the oldest accounts due by clients.
For easiest reading I'll use ANSI date (yyyy.mm.dd) in this exemple.

   DATE    CLT_CODE
1996.01.01 FFF
1998.01.01 FFF
1999.01.01 FFF
2000.02.24 FFF

1997.01.01 BBB
2000.02.22 BBB

1999.12.31 AA
2000.10.01 AA

You see the oldest account is the first oldest reference for each client.