Quick follow up. The formula worked perfectly and I now have a nifty new income statement for people to review for possible use. We like to tailor statements to very specific situations and having this reporter has allowed us to do that for the first time ever. The more I learn, the more I can meet the wide needs of the statement readers and having the flexibility of this reporter allows me to think out of the box to produce less conventional but more user friendly versions. And, the challenge is kind of cool too. Thanks again for the help.