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You need to parse strRecord with the fParseString command or Split command before testing the value of the Entity.
For example, say your records contain 12 tab-delimited fields and field 10 is the Entity field. Then you could use the following:
If DW.Utilities.fParseString(strRecord,12,10,vbTab)="7771" Then
XAFcurrency = StrField * 100
XAFcurrency = -StrField
This worked perfectly, thank you for your help and timely response!