#!/usr/bin/awk -f
BEGIN {
  FS = "|"
}

FNR == NR {
  chans[++ch] = $0;
}

{
  fips[$1];
  coun[$1] = $7;
  stat[$1] = $8;
  own[$1,$4] = ((c[$1,$4]++) ? own[$1,$4] " & " $2" ("$6")" : $2" ("$6")");
}

END {
  printf("%s\t%s\t%s\t", "COUNTY", "STATE", "FIPS");
  for (i=1; i<=ch; i++) {
    printf("%s\t", chans[i]);
  }
  printf("\n");

  for (f in fips) {
    printf("%s\t%s\t%s\t", coun[f], stat[f],f);
    for (i=1; i<=ch; i++) {
      printf("%s\t", own[f,chans[i]]);
    }
    printf("\n");
  }
}