This notebook shows how different operations with SAS "retain" statement can be completed in R: counting delinquencies by accounts, calculating total expenses by accounts and transposing data. The data used here need to be generated from Part 1 of the tutorial.

This is part 2 of the 3-part SAS to R tutorial covering some common data manipulation steps. The other two parts can be found by following these links:
[SAS to R Tutorial Part 1 Updated](https://gallery.cortanaintelligence.com/Notebook/SAS-to-R-Tutorial-Part-1-Updated-1)
[SAS to R Tutorial Part 3 Updated](https://gallery.cortanaintelligence.com/Notebook/SAS-to-R-Tutorial-Part-3-Updated-1)
This is an update to the [earlier version](https://gallery.cortanaintelligence.com/Notebook/SAS-to-R-Tutorial-Part-2-1) by including R scripts for advanced R users.