"...Which means the chance for lots of mistakes since the human factor is involved..."

I wonder if anyone else read that line wondering if Steve was going to add "(no pun intended)"...

Code...

The innermost SUBSTRING will yield this:

 LUC20031026901 ; Vehicle

 Consolidated

 SUB35030172701 ; Building

 LIQ200310121 ; Liquor

and when the semicolon is added, it will look like this:

 LUC20031026901 ; Vehicle                                                                          ;

 Consolidated                                                                                      ;

 SUB35030172701 ; Building                                                                         ;

 LIQ200310121 ; Liquor                                                                             ;