endroutine-abap coding

Hi,

my source record is like:

company- kpi -costelement-account-amount

aaa-blank-com-blank-100

aaa-blank-blank-11111-300

Now i need to have 4 new records like.

company- kpi -costelement-account-amount

aaa-cost-com-blank-100 ( cost element filled)

aaa-aop-com-blank-100

aaa-rev-blank-11111-300 (account filled)

aaa-aop-blank-11111-300

any suggestions: