How to Separate values from single column to two different columns depending on the values.

Hello! You can do this in Power Query by adding custom column and conditional columns. Assuming the columns you have in your data are Count Column, Seconds Column, Value Column. For custom column, create a column that will convert your Value column to Seconds Value Column (in hours) - just go ahead and let it do the math on every value, we will take care of getting the correct values into proper columns next. For the first conditional column do something along the lines of if Seconds Column equals sec return the custom column that you created to show the seconds in hours, else blank. For the next conditional column do something like if Seconds Column is blank return the value from Value Column, else blank.