Read check marks

or try this

so you can understand what the code does, I've broken it down into several parts

// Extract field values from the record
t1 = Record.FieldValues(_),

// Convert the field values to lowercase
t2 = List.Transform(t1, Text.Lower),

// Find positions of occurrences of the letter "x" in lowercase
t3 = List.PositionOf(t2, "x", Occurrence.All),

// Retrieve column names based on positions
t4 = List.Transform(t3, (x) => Table.ColumnNames(#"Changed Type"){x}),

// Combine the retrieved column names into a comma-separated text
t5 = Text.Combine(t4, ", ")

Hello koorosh 

create a calculated column as follow ; 
 

cc =  
var datasource =
calculatetable ( 
tbl_name, 
allexcept(tbl_name,tbl_name[access])
)

var result =  concatenatex ( datasource , tbl_name[attribute_col_name], " , " )

return result 

you can use the same logic ( with some minor modification ) and create it as a measure ,

it would be flexible and will be dynamically modified base on your slicers and filters existing on the page .

If my answer helped sort things out for you, i would appreciate a thumbs up 👍 and mark it as the solution ✅!

It makes a difference and might help someone else too. Thanks for spreading the good vibes! 🤠