R12- Need to have reporting in different ways

Hi Friends,
We have a requirement where in client has a special reporting to one of the stake holders for lease. This reporting is in a different way than the conventional IFRS reporting.
Just to give an idea, in the conventional reporting (here the primary ledger) we will capture the fixed assets, but for reporting purposes, we need to show this as lease and not as fixed assets, and the income as the lease rentals . Can we handle this through the concept of secondary ledger? Can we make some JVs in the secondary ledger and report it differently thereby not touching my primary ledger. I think this is possible, just wanted a thought from you guys!!
Thanks,
Narayan

What I have is a timecard application. Each line on the timecard is automatically populated as the employee completes portions of various tasks. Each task is delineated by a START and END time for the task. I am looking for a START A, START B, START A pattern (no END times) in the records that falls within a given timecard and within a very short timespan. I am trying to programmatically eliminate the erroneous START A records, as it is not feasible to alter the automated event recording to accomplish this.
I am anticipating that the lines will appear in chronological order START A, START B, START A. I have a query that identifies these. It is only the manipulation portion of this that is vexing. Cursors are great for looping and repetitive actions, but they operate on a record-by-record basis. I need something - like an array - that allows me to identify the individual elements so that I can apply the business rule.

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