Create the second row dimension for year 1999 and then create each of the quarter sublist along with values for that quarter.
   year = makelist();
   rc = setniteml(rows, year, '1999');
   qtr = makelist();
   rc = setniteml(year, qtr, 'Quarter 1');
   rc = setitemn(qtr, 13238, 1, 'y');
   rc = setitemn(qtr, 15766, 2, 'y');
   rc = setitemn(qtr, 15383, 3, 'y');
   rc = setitemn(qtr, 14925, 4, 'y');
   rc = setitemn(qtr, 15020, 5, 'y');
   rc = setitemn(qtr, 14938, 6, 'y');
   qtr = makelist();
   rc = setniteml(year, qtr, 'Quarter 2');
   rc = setitemn(qtr, 12928, 1, 'y');
   rc = setitemn(qtr, 17887, 2, 'y');
   rc = setitemn(qtr, 16401, 3, 'y');
   rc = setitemn(qtr, 18479, 4, 'y');
   rc = setitemn(qtr, 15978, 5, 'y');
   rc = setitemn(qtr, 14130, 6, 'y');
   qtr = makelist();
   rc = setniteml(year, qtr, 'Quarter 3');
   rc = setitemn(qtr, 15255, 1, 'y');
   rc = setitemn(qtr, 15791, 2, 'y');
   rc = setitemn(qtr, 16069, 3, 'y');
   rc = setitemn(qtr, 16564, 4, 'y');
   rc = setitemn(qtr, 14851, 5, 'y');
   rc = setitemn(qtr, 14904, 6, 'y');
   qtr = makelist();
   rc = setniteml(year, qtr, 'Quarter 4');
   rc = setitemn(qtr, 14804, 1, 'y');
   rc = setitemn(qtr, 15351, 2, 'y');
   rc = setitemn(qtr, 16229, 3, 'y');
   rc = setitemn(qtr, 13354, 4, 'y');
   rc = setitemn(qtr, 17601, 5, 'y');
   rc = setitemn(qtr, 13631, 6, 'y');