If you Found variable is empty you output ,0 but if it is not empty, you
don't use it at all, changing the end of your template to
<xsl:value-of select="$Found"/>
<xsl:if test="$Found = ''">
<xsl:text>,!</xsl:text>
</xsl:if>
</xsl:template>
outputs
2007,0017016990001001703914F537,,2970.0test,3505.0test,0,0,0,123.0test,0,0,0,0,0,0
which I guess is what you want.
I don't think you really neeed any xslt variables at all, something like
this
<?xml version="1.0" encoding="UTF-8"?>
<xsl:stylesheet version="2.0"
xmlns:xsl="http://www.w3.org/1999/XSL/Transform";
xmlns:fo="http://www.w3.org/1999/XSL/Format";
xmlns:xs="http://www.w3.org/2001/XMLSchema";
xmlns:fn="http://www.w3.org/2005/xpath-functions";
xmlns:niku="http://www.niku.com/xog/Query";>
<xsl:output method="text"/>
<xsl:template match="/">
<xsl:apply-imports />
</xsl:template>
<xsl:template
match="niku:QueryResult/niku:Code"><xsl:text></xsl:text></xsl:template>
<xsl:template match="niku:QueryResult/niku:Records">
<xsl:for-each-group select="niku:Record"
group-by="@gl">
<xsl:for-each-group select="current-group()"
group-by="@fiscalyear">
<xsl:if test="@fiscalyear != 'null'">
<xsl:value-of select="@fiscalyear"/>
</xsl:if>
<xsl:text>,</xsl:text>
<xsl:if test="string(@gl) != 'null'">
<xsl:value-of select="@gl"/>
</xsl:if>
<xsl:text>,</xsl:text>
<xsl:value-of separator="," select="for $m in 1 to 12 return
(current-group()[(_at_)month=$m]/@cost,'0')[1]"/>
</xsl:for-each-group>
</xsl:for-each-group>
</xsl:template>
</xsl:stylesheet>
produces:
2007,0017016990001001703914F537,2970.0,3505.0,0,0,0,123.0,0,0,0,0,0,0
David
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