use a group by query ????
SELECT U.Yr, U.Mth, U.CNo, U.Customer, U.AON, U.AOC, U.CON, U.COC
FROM (SELECT Yr, Mth, CNo, Customer, AON, AOC,Null as CON,Null as COC FROM qry_Sub_AO
UNION ALL
SELECT Yr, Mth, CNo, Customer,Null as AON,Null as AOC,CON, COC FROM qry_Sub_CO) AS U GROUP BY U.Yr...