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MonthNumberofYear returns data type NUMBER, UserResponse returns data type STRING/CHARACTER. You can only compare variables of the same data type.
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The WHERE clause in your code only accepts a constant on the right side of the equation, for example:
SUM (<Revenue>) WHERE ( <Year> = 2004)
Take a look at this entry in FAQ Reporter for a work around.
Andreas (BOB member since 2002-06-20)