How to insert a blank line every so many records

 For some reports, it is desirable to insert a blank line after every
 so-many records, e.g. for readability of the list:

     +--------------------------------------------------------+
     |  Account name                     Date         Amount  #
     |  ----------------------------    --------  ----------  #
     |  General & administrative        93.01.01      427,00  #
     |  Software development            93.02.01     2180,00  #
     |  Printing & advertising          93.02.15      738,25  #
     |                                                        #
     |  Travel & entertainment          93.01.15     1420,87  #
     |  Miscellaneous credits           93.02.28      410,66  #
     |  Photography                     93.03.01     1370,27  #
     |                                                        #
     |  Equipment & maintanance         93.03.10      172,83  #
     +#########################################################

 In order to group on a number of records, create a calculated field whos
 value changes after every n records:

    REC_GROUP = int((recno()-1)/n)

 Change n in the number of records you want a blank line after. The
 composite record number recno() is unique for the total report. Normally
 you would use the recno() function to retrieve the current record number
 of a file in the report.