this is my first answer, I tried to translate teh formulas from PT-BR to EN-US.

Put both Tables formatted as tables. Table2 refers to the right one. Then, paste this on cell A3: =REPLACE(IF([@Type]="BOS",JOINTEXT("/",1;UNIQUE(XLOOKUP([Concept],Table2[Concept Name],Table2[Acct]))),XLOOKUP([@Concept],Tablet2[Concept Name],Table2[Acct])),"0/",""). It worked, I still cannot post images, sorry. Answer Screenshot

Edit1: I changed the ; to , in the formulas.