Formula issues

I have a formula that needs some tweaking. This formula is to reference the ACCT and find the “best” contact information and return the result to the Merge sheet. If the ACCT does not have a Parent then you reference the ACCT to the abc_Phonelist sheet. If the ACCT does have a Parent then use the Parent ACCT since it has a more desirable account number to reference against the abc_Phonelist. If the ACCT or the Parent ACCT uses Processors then the ACCT from the Processors sheet has the best reliable account number to reference against the abc_Phonelist.
In sum, there are three different possible “number tiers” that can be used. The first, the ACCT phone number. This means that the ACCT has neither a Parent nor a Processor. The second, the parent ACCT phone number. This means that the ACCT has a Parent, but neither the Parent ACCT nor the ACCT has a Processor.The third, the Processor phone number. This means that either the ACCT or the Parent ACCT has a Processor phone number.
Please review my formula from the “merge” tab, and make any adjustments to accommodate the three-tier structure.

ex.. The result should look something like this.
ACCT/ CUSTOMER NAME/ PARENT/ PRIMARY CONTACT /PRIMARY NUMBER
011001234/ Flying Biscuits/ Amy Grant /123-456-7890
011000987 Beechman LLC Chris Seats 715-458-7123
011120882 Fisherman Inc David DeFran 411-822-4526

Thank you for your time and effort.
ExcelNewby

PS. The information that I gave was not very clear as such please disregard this post. Thank you for your time and effort.