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TRANSFORM Sum([Assets Query].Dep_Value) AS SumOfDep_Value
SELECT [Assets Query].Company_Name, [Assets Query].Department_Name, [Assets Query].Asset_Cat_Code
FROM [Assets Query]
GROUP BY [Assets Query].Company_Name, [Assets Query].Department_Name, [Assets Query].Asset_Cat_Code
PIVOT Format([Date],"yyyy");
Select * from query1
UNION
Select * from query2