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I think the simplest solution is to split the tables i.e. D1 in rows in 1 table, other D's in the other table. You can then join the tables using equipment number and your other conditions. This will only work if there is 1-Many relationship. You can use Power Query to do this.
User | Count |
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12 | |
11 | |
8 | |
6 | |
6 |
User | Count |
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24 | |
19 | |
14 | |
10 | |
7 |