OK, gotcha now!
Try this, with single quotes around TEXT(ROW([A17]),"-0")
SELECT tbl_transaction_details_b.SHIPTOCUSTOMERNAME, tbl_transaction_details_b.SHIPTOADDR1, tbl_transaction_details_b.SHIPTOCITY, tbl_transaction_details_b.SHIPTOSTATE, tbl_transaction_details_b.SHIPTOPOSTALCD, tbl_transaction_details_b.MAKE_MODEL, tbl_transaction_details_b.MFG_SERIAL_NUMBER, tbl_transaction_details_b.INVNUMBER, "METER" AS PAYMENTTYPE, [BILLEDFROM] & " TO " & [BILLEDTO] AS PERIODCOVERED, tbl_transaction_details_b.METER_NAME_TYPE AS METERTYPE, tbl_transaction_details_b.BEGINMETERREAD, tbl_transaction_details_b.ENDMETERREAD, tbl_transaction_details_b.TOTALIMAGES, tbl_transaction_details_b.Rate, tbl_transaction_details_b.OVERAGECHARGES, tbl_transaction_details_b.INVOICE_LINE_TAX_AMOUNT, tbl_transaction_details_b.INVOICELINESUBTOTAL, tbl_transaction_details_b.PONUM, tbl_transaction_details_b.DESCRIPTION, 'TEXT(ROW([A17]),"-0")' AS [IDENTITY], Null AS ConcatenateInvNo, tbl_transaction_details_b.BILLACCOUNTNUMBER, tbl_transaction_details_b.ATTNLINE, tbl_transaction_details_b.BILLTONAME, tbl_transaction_details_b.BILLTOADDR1, [BILLTOCITY] & " " & [BILLTOSTATE] & " " & [BILLTOPOSTALCODE] AS BILLTO, tbl_transaction_details_b.PAYMENTTERMS, tbl_transaction_details_b.CCCADDRESS_LINE1, tbl_transaction_details_b.CCCTOWNREGIONCODE, tbl_transaction_details_b.REMITTOADDR1, [REMITTOCITY] & " " & [REMITTOSTATE] & " " & [REMITTOPOSTALCD] AS REMITTO, tbl_transaction_details_b.CONSOLIDATEDINVNUMBER
FROM tbl_transaction_details_b
WHERE (((tbl_transaction_details_b.TRANSACTION_TYPE) Not Like "INV-INTRL LEASE RENT") AND ((tbl_transaction_details_b.BASECHARGES)=0));