How to split one lineitem depends on its fields?
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To do this, you could create an xsl:key to match non-Split elements (such as Cash and CreditCard), and using the most preceding Split element as the look-up.
Then, when you match on an AccCode of split you can get all the associated elements by looking them up in the key
Thus with the following XSLT
When this is applied to your sample XML, the following is output: