Sorry for the late reply, I have been busy.

Here is how I would solve it using TSQL:

-- create temp table

CREATE TABLE #viewReportMonitorCounterLog

([Machine] VARCHAR(10) NOT NULL

,[Counter Instance] VARCHAR(10) NOT NULL

,[Counter Object] VARCHAR(10) NOT NULL

,[Value] NUMERIC(4,2) NOT NULL

);

-- populate temp table with sample values

INSERT INTO #viewReportMonitorCounterLog([Machine],[Counter Instance],[Counter Object],[Value])

VALUES ('Server 1','C:','A',70.00)

,('Server 1','C:','B',61.87)

,('Server 1','E:','A',84.64)

,('Server 2','C:','A',37.27)

,('Server 2','D:','A',57.00)

,('Server 2','E:','A',55.61)

,('Server 3','C:','A',20.00)

,('Server 3','E:','A',46.89);

--SELECT * FROM #viewReportMonitorCounterLog;

-- calculate average values per counter instance

SELECT

[Machine]

,[Counter Instance]

,[Avg Value] = AVG([Value])

FROM #viewReportMonitorCounterLog

GROUP BY [Machine], [Counter Instance];

-- calculate critical utilisation

WITH cte_AvgValue AS

(

SELECT

[Machine]

,[Counter Instance]

,[Avg Value] = AVG([Value])

FROM #viewReportMonitorCounterLog

GROUP BY [Machine], [Counter Instance]

) -- same select as before

,cte_Criticals AS

(

SELECT [Machine], MaxValue = MAX([Avg Value]) -- get the highest average value for the current machine

FROM cte_AvgValue

GROUP BY [Machine]

HAVING MAX([Avg Value]) >= 80.00 -- only keep the machines that are critical

)

SELECT [Number of Machines Exceeding Critical Utilisation Values] = COUNT(*)

FROM cte_Criticals;

DROP TABLE #viewReportMonitorCounterLog;