sorry gemma-the-husky....you posted while I was writing my last post... I see what you mean..my client says the list won't ever change, but I should set it up so that it CAN be changed... I will have to change some tables around, but I think this will be the better way to go, especially when I start querying data for reports. Thank You!
but what this means is that rather than have columns/fields for expenses in a table you should have this structure
1. a table for expense categories, which includes all the 39 cost centres
2 another table for expenses, which includes the expense categoryid, (as above), then the date, amount, reference no, etc,etc
now to get a total expense, you link table1 to table2, and sum all the expenses in table2, in a query.
now, when you make a form/report from THIS query, you get the expenses, and expense values listed vertically.
But i doubt if this is anything like you have, so this will need some work.