Attached are Fields from 14 applications my firm uses between our 5 offices. What I am trying to do is figure out how many offices and reports use a field. So for example, "Comments" (rows 41 - 44) is used in 2 states and 4 application. I am not looking for the COUNT, i am looking for the actual state abbreviations and report name. Thus for "Comments", the result should show: Comments is used in CA & NY and in Report D, Report E, Report J, Report L, Report N.