columns = makelist();
   rc = setniteml(rootlst, columns,
                  'COLUMNS' );

      /* Create CANADA sublist for the */
      /* first column */
   canada = makelist();
   rc = setniteml(columns, canada,
                  'CANADA' );
   consumer = makelist();
   rc = setniteml(canada, consumer,
                  'CONSUMER' );
   rc = setitemc(consumer, 'ACTUAL',
                  1, 'y' );
   education = makelist ();
   rc = setniteml( canada, education, 
                  'EDUCATION' );
   rc = setitemc (education, 'ACTUAL',
                  1, 'y');

      /* Create GERMANY sublist for the */
      /* second column */
   germany = makelist();
   rc = setniteml( columns, germany,
                   'GERMANY' );
   consumer = makelist();
   rc = setniteml( germany, consumer,
                  'CONSUMER' );
   rc = setitemc( consumer, 'ACTUAL',
                  1, 'y' );
   education = makelist();
   rc = setniteml( germany, education,
                   'EDUCATION' );
   rc = setitemc( education, 'ACTUAL',
                  1, 'y' );


      /* Create USA sublist for the */
      /* third column */
   usa = makelist();
   rc = setniteml( columns, usa,'USA' );
   consumer = makelist();
   rc = setniteml( usa, consumer, 
                  'CONSUMER' );
   rc = setitemc( consumer, 'ACTUAL', 
                  1, 'y' );
   education = makelist();
   rc = setniteml( usa, education, 
                   'EDUCATION' );
   rc = setitemc( education, 'ACTUAL', 
                  1, 'y' );