R12 FSG_How to define FSG reports where account assignments is based on rows but against multiple co

Guru's

Seeking your guidance in this regard.

My client here has an operating statement which as 3 columns

col 1 - Sales

Col 2 - Cost

Col 3 - Margin

There are atleast 10 rows and account ranges mentioned in the assignment is for each row. For eg - If i specify

row 1 - Communication (Acct ranges 40000-40010).

row 2 - Reprographics (Acc ranges 40010-40015)

similarly all 10 rows.

Question is this account range can be either for sales(col1) or cost(col2). How can I give account ranges for both columns. If I give ranges on row basis for row1 and on column basis for col1 what will I do for col2?