Code:
# awk '{a[x++]=$0;b[$1]++}
function calrnum(ar,i){
$R=ar[i];f=gensub(".*\\.","\\1","R")
if(f>=5){ar[i]+=1};if(i%2!=1){printf " %4d%s",ar[i],"B";}else{printf " %4d%s",ar[i],",A";}}
function last(ar,i){
$R=ar[i];f=gensub(".*\\.","\\1","R")
if(f>=5){ar[i]+=1};printf " %d",ar[i];}
END{for(i in b){n[xx++]=b[i]*(NF-1)-(NF-1);};nx=0;;split(a[0],aa);split(a[1],ab);fNF=NF;
{for(c=1;c<=fNF;c++)if(c==1){printf "%27s","( "int(aa[c])")=A"}else{if(c==fNF)last(aa,c);
else{calrnum(aa,c);}}printf "%s\n%6s",",","A"};cc++
for(c=2;c<=fNF;c++)calrnum(ab,c);cc++;for(i=1;i<x;i++){split(a[i],aa);split(a[i+1],ab)
if(aa[1]==ab[1]){for(j=2;j<=length(ab);j++){cc++;ix++;ncc=0;if(n[nx]-(fNF-1)==ix){last(ab,j);ncc=cc};
if(cc!=10&&ncc!=cc)calrnum(ab,j);if(cc==10&&ncc!=cc){last(ab,j);printf "%s\n%6s",",","A";cc=0}}}
else{cc=0;printf "%s\n",",";for(c=1;c<fNF;c++){if(ab[c])if(c==1){printf "%27s","( "int(ab[c])")=A"}
else{nx++;n[nx]=n[nx]+n[nx-1];calrnum(ab,c);;printf " %d,\n%6s",ab[fNF],"A"}}}}}' infile
( 1083677)=A 163B 1969,
A 482B 2236,A 755B 2515,A 1042B 2734,A 1311B 2953,A 1588B 3204,
A 2422B 3674,A 3988B 4028,A 5063B 4173,
( 1083699)=A 136B 1993,
A 359B 2164,A 691B 2448,A 1028B 2760,A 1939B 3476,A 2804B 3979,
A 3633B 4154,