Before you start going down the path of a numbered list and since you don't have a code, how many unique values do you have in the first column? That should be a flat list (no hierarchy). Same thing with the LOB (2nd column).
Then, create a module dimenisonalized by Time as well as those two new lists (1st column and 2nd column) and import the transactional data into that module.
Take a look at this for more information on loading data:
While combination of properties can work, you should try to avoid using this feature as much as possible as it will require you to load all metadata and transactional data via the use of properties as there will not be a true code defined. Additionally, it adds longer load times because the system will have to "figure" out the uniqueness of each row when inserting a new member.