Do you only have two records as shown? Or do you have more than two records? If you have more than two records, do you have just two records with each key that you want to add and subtract? If you have more than two records per key, what do you want to add and subtract?
Please show a more complete example of the records in your input file and the records you expect for output.
Based on what you've told me, I believe the following DFSORT/ICETOOL job will do what you want. You'll need z/OS DFSORT V1R5 PTF UK90007 or DFSORT R14 PTF UK90006 (April, 2006) in order to use INREC with SELECT. If you don't have the April, 2006 PTF, ask your System Programmer to install it (it's free). For complete details on all of the new DFSORT and ICETOOL functions available with the April, 2006 PTF, see: