But you use Excel. So I would say you just check them once or once in a while. And then use a formula to make the correction. I think it can be automated with something like a standard take + vlookup formula + simple calculation for the corrections.
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From what i have seen so far, users like to vary between apps, and so it looks like i'll need to check each comment individually, as not to 'punish' the individual too much.
The query is tough enough on the SQL server already, i'm dreading to think how long it is going to take to process now :/