I have a database which holds ServiceTypes, Services and SubServices for an organisation.
There are approx 5 ServiceTypes and from these there are a number of Services and from the Services there are a number of Sub Services. They make up a sort of a tree structure.
Some of the reports that I have created show all the ServiceTypes, Services and SubServices for a particular year showing how much income and expenditure they all have.
My problem is that for example in this year 2004, I make a service redundant but for all previous years there is data in the service how would i show on my report the service if the year was 2003 and not show it if the year was 2004

How do you identify the year?

The year has is own table the finyeartbl with finyearpkfld and finyeardescfld

So your table has a foreign key to the finyeartbl that identifies the year? Then just filter for that foreign key.