I did this:

SELECT returns1.bankname, returns1.portfolio, returns1.companyid, ;
	SUM(IIF(NOT EMPTY(returns1.settdate), 1, 0)) AS tot_ret, ;
	SUM(IIF(INLIST(trancode, '21', '22', '31', '32'), returns1.amount, 0000000000.00)) AS RET_CR, ;
	SUM(IIF(INLIST(trancode, '21', '22', '31', '32'), 1, 0)) AS RET_CR_NUM , ;
	SUM(IIF(INLIST(trancode, '26', '27', '36'), returns1.amount, 0000000000.00)) AS RET_DB, ;
	SUM(IIF(INLIST(trancode, '26', '27', '36'), 1, 0)) AS RET_DB_NUM ;
	FROM returns1 ;
	WHERE returns1.portfolio = cBank ;
	GROUP BY returns1.companyid ;
	UNION ;
	SELECT collections1.bankname, collections1.portfolio, collections1.companyid ,;
	SUM(IIF(NOT EMPTY(collections1.settdate), 1, 0)) AS tot_col, ;
	SUM(IIF(INLIST(trancode, '21', '22', '31', '32'), collections1.amount, 0000000000.00)) AS nCredit, ;
	SUM(IIF(INLIST(trancode, '21', '22', '31', '32'), 1, 0)) AS nCreditnum, ;
	SUM(IIF(INLIST(trancode, '26', '27', '36'), collections1.amount, 0000000000.00)) AS nDebit, ;
	SUM(IIF(INLIST(trancode, '26', '27', '36'), 1, 0)) AS nDebit_num ;
	FROM collections1 ;
	WHERE collections1.portfolio = cBank ;
	GROUP BY collections1.companyid ;
	INTO TABLE c:\dis_returns2

*!*	*COPY TO mis_collections TYPE XL5
USE IN dis_collections
USE IN collections1

This give me the fields of the second SELECT and looks like it appends the results. The second table fields should be in the same record according to companyid. I guess I should be using the UNION command for what I want? If I use a LEFT OUTER JOIN here I get that desired results.

Randall