Most replies will recommend pivot tables. They're close but I think
they're more for predefined columns. So, instead of this:
Account Year Orders
------- ---- --------
1000 2012 10001, 11023, 12700, 13508
2000 2012 1255

you'd get something where each number would be in it's own column. Quite
useful for some applications but not what you want here. This sounds a
lot like Fred Clemens recent post
http://archive.midrange.com/midrange-l/201205/msg00286.html
but I never did hear if he got it resolved.

Hierarchical queries sound close:
http://publib.boulder.ibm.com/infocenter/iseries/v7r1m0/topic/db2/rbafzhierquerycl.htm


Rob Berendt

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