That's why i was thinking if a vertical rather than horizontal report could be created, creating a new summary per department with all active accounts detailed(with zeros eliminated) would be useful. That way, the end user could just print the report and any new departments would automatically be picked up, rather than hard coded. You would never have to do any maintenance to the statements that way. We have been using Dakota's Software account changer to standardize the chart of accounts and changing from account to dept account level. The software has done a beautiful job but to fully utilize FR, now we need to build templates for the end user. With 30-50 capital projects and over 100 special projects running at any given point, and multiple internal and external stakeholders, I need to build reports that will meet present and future needs without constant maintenance by providing enough details to each. Summary isn't going to provide enough details and horizontally would be too cumbersome. That is what lead me to this thought process. If i need to create it manually and maintain for my client then so be it, but FR is such a powerful tool, I was sure that it be utilized in this manner.