Combine workbooks in power query if conditions are meet with no duplicates

Hello Everyone!

I have spent hours googling a resolution, I am sure this is possible but not sure how to do so there are steps but not able to replicate them.

Any help at the earliest is much appreciated.

Here is what I am looking for as an output, I have 1.42 GB worth of data for each day of the month in a folder name to combine and I am trying to combine them only if certain rules or conditions are meet. The original has a lot of data for all types of details but I want only particulars to be combined Note: if the rows are over the excel limit I am fine if it splits same month as two files.

1. Account number should match the table.
2. Component type should include only certain types
3. User ID should exclude two particular ID
4. Element status code should include only one status
5. Important all duplicates based on value of on column "AC" Should be excluded

All details are in explained in the sample work book along with sample data. (Some fields are blank due to data security)

Thank you,