Combing data from rows into columns

Hello scott_Abaana 

in this case you can add a new column to unite both name-column in a record. Then use Table.Pivot that handles with List.Accumulate the different aggregated records.

let
    Source = Table.FromRows(Json.Document(Binary.Decompress(Binary.FromText("i45WMlTSUfJLzE0F0ZGpxSCeo6+BgaFSrA5C0ghE58PkjFDkjFE1GoMljaCSJigaTVDkTFHkTFHkzFANNVOKjQUA", BinaryEncoding.Base64), Compression.Deflate)), let _t = ((type nullable text) meta [Serialized.Text = true]) in type table [KEY = _t, Name = _t, Valid = _t, NameCode = _t]),
    #"Changed Type" = Table.TransformColumnTypes(Source,{{"KEY", Int64.Type}, {"Name", type text}, {"Valid", type text}}),
    #"Added Custom1" = Table.AddColumn(#"Changed Type", "Names", each [Name = [Name], NameCode=[NameCode]]),
    #"Removed Columns" = Table.RemoveColumns(#"Added Custom1",{"Name", "NameCode"}),
    #"Pivoted Column" = Table.Pivot(#"Removed Columns", List.Distinct(#"Removed Columns"[Valid]), "Valid", "Names", each List.Accumulate(_, [], (o,r)=> if Record.FieldCount(o)>0 then  [Name= o[Name]& ", " & r[Name], NameCode = o[NameCode]& ", " & r[NameCode]] else r )),
    #"Expanded Yes" = Table.ExpandRecordColumn(#"Pivoted Column", "Yes", {"Name", "NameCode"}, {"Yes.Name", "Yes.NameCode"}),
    #"Expanded No" = Table.ExpandRecordColumn(#"Expanded Yes", "No", {"Name", "NameCode"}, {"No.Name", "No.NameCode"})
in
    #"Expanded No"

Copy paste this code to the advanced editor in a new blank query to see how the solution works. 

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Kudoes are nice too

Have fun

Jimmy