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I hope I am not making this more confusing.
I'm afraid you are to a degree. I appreciate your further explanation but regret the lack of direct answers to my questions.
You introduce the idea of a query that produces these results, without mentioning that it's a cross-tab query. I'm guessing that, but the fact that you don't mention it leads me to be unsure. Who would leave out something so important from an explanation if it were the case - yet I can't see any other way to understand what you're saying. It's hard to proceed without understanding the problem you see.
To find a way to approach this problem, I must understand the details of the problem. If I explain where I'm coming from you may understand why I ask the questions I do, though really why you would need to understand that before answering them is a moot point.
I need to know what the set of the accounts is. If it's a finite set then we can look at putting in explicit checks in the SQL. If it's an undefined set (there may be many or only a few) then we need to look at taking a step backwards and dealing with the data at an earlier level. In other words process the records that deal with an Item / Account - before it's grouped together to form data for the Item as a whole. You say that you produce the data from a query that joins the data into a recordset. With access to the underlying data we would want to look at comparing the Min() and Max() Accounts for an Item and seeing if the criteria you're looking for are met.