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IDEAScript Questions

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Hi, i want to analyse a dataset with a number of financial statements elements and periods. The problem i have is that for the analysis i need for every element all the periods. But the source file sometime doesn't have a mutation in a period.
How do i create this:

Financial statement element
Period

creditors
2019-Q1

creditors
2019-Q2

creditors
2019-Q3

creditors
2019-Q4

debtors
2019-Q1

debtors
2019-Q2

debtors
2019-Q3

Defining variables and assinging then a value

Hi everyone!
I'm a beginer in Idea Script and here is a code i ended up with after having recorded a macro :
Sub Main
Set db = Client.OpenDatabase("GLOriginal-Travaillé.IMD")
Set task = db.TableManagement
Set field = db.TableDef.NewField
field.Name = "TYPE_DE_COMPTE"
field.Description = "Ajouter une type de compte pour bâtir TCD"
field.Type = WI_VIRT_CHAR

Doing algebraic operations

Hi, 
I uploaded an image below. There you should see two records. And I want to do an algebraic operation, namely division, between the two "NET" values, i.e 486.449,01/-189.093,80 and then I want to display the result in a new field and in a new database. How can I do that either with IDEA itself or with IDEAScript? Like divide the NET value where HESAPNO == "1" with the NET value where HESAPNO == "3", so that I can perform similar operations for other values of HESAPNO as well
Thanks