Marinersk, thanks for your reply. I hope this works out. Sample data COS_SGA_xref.txt 195003 COS 195010 COS 500512 COS 500511 COS 520536 COS 550551 COS 550625 COS 560119 COS cc.txt 01/31/2015 Dynamic List Display 1 Controlling Area C2 Date 01/01/1900 To 12/31/9999 Cost Center All Cost Centers Cost Ctr Description CoCd Profit Ctr Person Responsible Created on 6 PCS<>PCS MAIL CLOSED per B. Middleton 301 6000 Garrity, T. 05/24/2004 30 COST CENTER 000001 170 112 Mac Crawford 08/30/2004 50 150BS - Balance Sheet C/C-(No RT) 150 112 Mac Crawford 08/16/2004 60 COST CENTER 000001 160 112 Mac Crawford 08/16/2004 60 COST CENTER 000001 170 112 Mac Crawford 08/16/2004 70 COST CENTER 000001 170 112 Mac Crawford 08/16/2004 71 COST CENTER 000001 170 112 Mac Crawford 08/16/2004 74 COST CENTER 000001 170 112 Mac Crawford 08/16/2004 76 COST CENTER 000001 170 112 Mac Crawford 08/30/2004 77 COST CENTER 000001 170 112 Mac Crawford 08/30/2004 78 COST CENTER 000001 170 112 Mac Crawford 08/30/2004 80 State of NY 351 112 Bob Achettu 02/09/2006 80 State of NY 301 112 Bob Achettu 02/09/2006