Thanks again for your time and effort to look into this.
Below is the attached pic with that additional column (Division).
I said earlier that I have the Division column as I need to create additional tabs (One per each Division). So what happens after I do that is, for most of the Divisions, the 2nd Case becomes true as they won't have more than 10 Name with 25K plus Amt.
Makes sense?
Mahboob Mohammed