<xsl:for-each select="." >

That is a no-op it youst changes the current node to that selected by
. which is the cuurrent node.

   <xsl:if test="string-length(ACCOUNT-NO/text() > 0)">

ACCOUNT-NO/text() > 0 is a boolean valued expression so
string-length(ACCOUNT-NO/text() > 0) is the length of either the string "true" or
"false" depending, so either 4 or 5 and then as it's used in a test expression both
strings "true" and "false" are coerced to true() (as they are non-zero).

You meant

test="string-length(ACCOUNT-NO/text()) > 0">
Although that doesn't do what you want as you want to iterate over all
the ACCOUNT-NO elements. <xsl:template match = "ACCOUNT-LIST"> 

I think this does what you want:

 <xsl:template match = "ACCOUNT-LIST"> 
  <xsl:copy>
   <xsl:copy-of select="ACCOUNT-LIST[text()]"/>
  </xsl:copy>
  </xsl:template>


David

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