select a.keyid, a.companyname, b.company_id, b.division ; from Company A join Division B on a.KeyID = b.Company_ID ; group by a.companyname into cursor crsTemp1 nofilter select a.keyid, a.companyname, b.company_id, b.division ; from Company A join Division B on a.KeyID = b.Company_ID ; where a.keyid not in (select keyid from crsTemp1) ; into cursor crsTemp2 nofilter select * from crsTemp1 ; union ; select keyid, space(30) CompanyName, company_id, division ; from crsTemp2 order by company_id, companyname desc ; into cursor crsResults nofilter