SELECT
A.[AWO/WD] as Person, 1 as PersonOrder, A.[AWO/WD], Null AS [AWO/WD Inst/Eval], A.[MSN Number Id], A.Date,
A.[Mission Type], A.WDT, A.SD, A.SDT, A.[WDT Inst/Eval], A.[AWO/WD Inst/Eval 1], A.[WDT Inst/Eval 1],
A.[SD Inst/Eval], A.[SDT Inst/Eval], A.[Live Int Accomplished], A.[Live Int requirements],
Sum(([Live Int requirements])-([Live Int Accomplished])) AS [Live Int Needed],
A.[Live AAR Accomplished], A.[Live AAR requirements],
Sum([Live AAR requirements]-[Live AAR Accomplished]) AS [Live AAR Needed], A.[Live AADS Accomplished],
A.[Live AADS requirements], Sum([Live AADS requirements]-[Live AADS Accomplished]) AS [Live AADS Needed],
A.[Live PP Accomplished], A.[Live PP requirements],
Sum([Live PP requirements]-[Live PP Accomplished]) AS [Live PP Needed], A.[Live CC Accomplished],
A.[Live CC Requirements], Sum([Live CC requirements]-[Live CC Accomplished]) AS [Live CC Needed]
FROM [Mission Log Table (LIVE)] As A
GROUP BY
A.[AWO/WD], PersonOrder, A.[AWO/WD], [AWO/WD Inst/Eval], A.[MSN Number Id], A.Date,
A.[Mission Type], A.WDT, A.SD, A.SDT, A.[WDT Inst/Eval], A.[AWO/WD Inst/Eval 1], A.[WDT Inst/Eval 1],
A.[SD Inst/Eval], A.[SDT Inst/Eval], A.[Live Int Accomplished], A.[Live Int requirements],
A.[Live AAR Accomplished], A.[Live AAR requirements], A.[Live AADS Accomplished], A.[Live AADS requirements], A.[Live PP Accomplished], A.[Live PP requirements], A.[Live CC Accomplished], A.[Live CC Requirements]
UNION
SELECT
B.[AWO/WD Inst/Eval], 2, null AS [AWO/WD], B.[AWO/WD Inst/Eval], B.[MSN Number Id], B.Date,
B.[Mission Type], B.WDT, B.SD, B.SDT, B.[WDT Inst/Eval], B.[AWO/WD Inst/Eval 1], B.[WDT Inst/Eval 1],
B.[SD Inst/Eval], B.[SDT Inst/Eval], B.[Live Int Accomplished], B.[Live Int requirements],
Sum(([Live Int requirements])-([Live Int Accomplished])), B.[Live AAR Accomplished],
B.[Live AAR requirements], Sum([Live AAR requirements]-[Live AAR Accomplished]), B.[Live AADS Accomplished], B.[Live AADS requirements],
Sum([Live AADS requirements]-[Live AADS Accomplished]), B.[Live PP Accomplished],
B.[Live PP requirements], Sum([Live PP requirements]-[Live PP Accomplished]),
B.[Live CC Accomplished], B.[Live CC Requirements],
Sum([Live CC requirements]-[Live CC Accomplished])
FROM [Mission Log Table (LIVE)] As B
GROUP BY B.[MSN Number Id], B.Date, B.[Mission Type], B.[AWO/WD], B.WDT, B.SD, B.SDT, B.[AWO/WD Inst/Eval],
B.[AWO/WD Inst/Eval], PersonOrder, B.[AWO/WD], B.[AWO/WD Inst/Eval], B.[MSN Number Id], B.Date,
B.[Mission Type], B.WDT, B.SD, B.SDT, B.[WDT Inst/Eval], B.[AWO/WD Inst/Eval 1], B.[WDT Inst/Eval 1],
B.[SD Inst/Eval], B.[SDT Inst/Eval], B.[Live Int Accomplished], B.[Live Int requirements], B.[Live AAR Accomplished], B.[Live AAR requirements], B.[Live AADS Accomplished], B.[Live AADS requirements], B.[Live PP Accomplished], B.[Live PP requirements], B.[Live CC Accomplished], B.[Live CC Requirements]