Is it possible to make a condition for formatting multiple column?

I am working on financial report like Balance Sheet. So that I am going to have 2 column and 1 on left, 2 and 3 on right.
I tried to use format multiple columns but can't find any method to define where to break.

when you create a stored procedure or use a command file( i believe) you can create CASE statements
CASE WHEN ='BLUE' THEN 'COLUMN1'
WHEN ='GREEN' THEN 'COLUMN2' END AS BUCKET1
when you use this as the dataset you will see this as a field
you can then group by the fields created.

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