select CompanyNam as Comp_Name, min(Div_Name) as Div, ; from Company left join Division ; on Company.CkeyID=Division.CKeyID ; group by 1 ; into cursor curTemp select iif(Div_Name=Div, Comp_Name, space(30)), Div_Name ; from Company left join Division ; on Company.CkeyID=Division.CKeyID ; left join curTemp on CompanyName+Div_Name=Comp_Name+Div ; into cursor FinalResult