Ayaz, if you look at what Rick is implying, there has to be a logic to the way your data is laid out for it to be logically split and/or combined. If that is not consistent, it would be difficult for a logic to be developed around it. If there aren't enough records to be grouped to form the target sum, how do you want that to be handled? If you can get that across, then only can the solution be aptly developed