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Complex query

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I have attached a sample sheet with the same property and value of my real table in Access Database.

I need to "compress" (i think with a Group By) the same DATA and ACCOUNT number and COD.

Now based the ACCOUNT i need to calculate the algebric summ of BE and BU and if the result is zero or approx the 1% of result insert T in filed T of table

note:
To have idea i just have insert T if the condition is true.

Tks.
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