Consolidating Helper Column into Single Column with Nested Functions

I have one column that lists the Group Name Description if the Account is grouped, if the account is not grouped it returns a blank text value (not best practices but can't change the data source) 

For the current reports I just have a logical helper column to see if the data is blank or not, then an additional identifier column to pull data based on the helper.

I've reached two dead ends with the code snippets below. I know I'm missing some sort of identifier but I was not able to find it through searching. Any help in the right direction would be great.

This one returns a null value for Yes

let
    Source = Excel.Workbook(File.Contents("C:\User\Downloads\1a Recon Status Summary.xlsx"), null, true),
    Table1_Table = Source{[Item="Table1",Kind="Table"]}[Data],
    #"Changed Type" = Table.TransformColumnTypes(Table1_Table,{{"Account", Int64.Type}, {"Active Certification Status", type text}, {"Approver Name", type text}, {"Preparer Name", type text}, {"Key Account", type text}, {"Financial ID", type text}, {"Profit Center", type any}, {"Cost Center", type any}, {"Company Code", type text}, {"Account Description", type text}, {"Reconciliation Frequency", type text}, {"Account Assignment Type", type text}, {"# of Accounts (Grp)", Int64.Type}, {"Reconciliation Document Count", Int64.Type}, {"Subledger Balance - Imported", type text}, {"GL Balance Account", type number}, {"Consolidation Balance Account", type number}, {"Unidentified Difference Account", type number}, {"Unidentified Difference % Account", type number}, {"Purpose", type text}, {"Period Name", type text}, {"Group - Account Description", type text}}),
    Custom1 = Table.AddColumn(#"Changed Type", "Financial Statement", each if [Account] >= 500000 then "P&L" else "Balance Sheet"),
    IsGroupAccount = (value) =>
     let
        input = each [#"Group - Account Description"],
        output = if input = "" then "No" else "Yes"
    in
    output,

Custom2 = Table.AddColumn(Custom1, "Recon", each if IsGroupAccount = "No" then Text.From([Account])& "." & Text.From([Profit Center]) else [#"Group - Account Description"])
in
 Custom2

This one also returns blank value for Yes

let
    Source = Excel.Workbook(File.Contents("C:\User\Downloads\1a Recon Status Summary.xlsx"), null, true),
    Table1_Table = Source{[Item="Table1",Kind="Table"]}[Data],
    #"Changed Type" = Table.TransformColumnTypes(Table1_Table,{{"Account", Int64.Type}, {"Active Certification Status", type text}, {"Approver Name", type text}, {"Preparer Name", type text}, {"Key Account", type text}, {"Financial ID", type text}, {"Profit Center", type any}, {"Cost Center", type any}, {"Company Code", type text}, {"Account Description", type text}, {"Reconciliation Frequency", type text}, {"Account Assignment Type", type text}, {"# of Accounts (Grp)", Int64.Type}, {"Reconciliation Document Count", Int64.Type}, {"Subledger Balance - Imported", type text}, {"GL Balance Account", type number}, {"Consolidation Balance Account", type number}, {"Unidentified Difference Account", type number}, {"Unidentified Difference % Account", type number}, {"Purpose", type text}, {"Period Name", type text}, {"Group - Account Description", type text}}),
   //inserts Financial Statement column based on Account column value  
    Custom1 = Table.AddColumn(#"Changed Type", "Financial Statement", each if [Account] >= 500000 then "P&L" else "Balance Sheet"),
//inserts IsGroupAccount helper column based on if there is a value in the in the Group - Account Description column
    input = each if ([#"Group - Account Description"]) = "" then "No" else "Yes",
    output = Table.AddColumn(Custom1, "Recon", each if input = "No" then (Text.From([Account])& "." & Text.From([Profit Center])) else [#"Group - Account Description"])
in
output