Example: Complex table with some manually-specified accessibility markup
This section is non-normative.
In some complex tables, the <thead> element and
        @rowheader attribute might not be enough to support all accessibility needs.
        Assume that a table is designed so that names are listed across the top
        row, instead of in the first column, with both the first and second columns also functioning
        as headers:

Here, the @rowheader
      attribute cannot be used, because it is only able to specify the
      first column as a header column. In this case, the
        @scope attribute can be used to indicate that
      entries in the first and second columns function as headers for the
      entire row (or row group, in the case of a cell that spans more than
      one row).
The following code sample demonstrates the use of the
        @scope attribute to facilitate navigation of these
      rows by a screen reader or other assistive technology. Note that the <thead>
      element is still used to imply a header relationship with the names
      at the top of each column.
<table frame="all">
 <title>Sample with two header columns</title>
 <tgroup cols="5">
  <colspec colname="c1"/>
  <colspec colname="c2"/>
  <colspec colname="c3"/>
  <colspec colname="c4"/>
  <colspec colname="c5"/>
  <thead>
   <row>
    <entry namest="c1" nameend="c2">Name</entry>
    <entry>Mark</entry>
    <entry>Peter</entry>
    <entry>Cindy</entry>
   </row>
  </thead>
  <tbody>
   <row>
    <entry morerows="1" scope="rowgroup"><b>Points</b></entry>
    <entry scope="row"><b>Expected</b></entry>
    <entry>10,000</entry>
    <entry>9,000</entry>
    <entry>10,000</entry>
   </row>
   <row>
    <entry scope="row"><b>Actual</b></entry>
    <entry>11,123.45</entry>
    <entry>11,012.34</entry>
    <entry>10,987.64</entry>
   </row>
  </tbody>
 </tgroup>
</table>
    
    The rendered HTML used by a screen reader might look as follows.
<table>
  <caption>Sample with two header columns</caption>
  <colgroup><col><col><col><col><col></colgroup>
  <thead>
    <tr>
      <th id="source__entry__1" colspan="2">Name</th>
      <th id="source__entry__2">Mark</th>
      <th id="source__entry__3">Peter</th>
      <th id="source__entry__4">Cindy</th>
    </tr>
  </thead>
  <tbody>
    <tr>
      <th headers="source__entry__1" rowspan="2" scope="rowgroup"><strong class="ph b">Points</strong></th>
      <th headers="source__entry__1" scope="row"><strong class="ph b">Expected</strong></th>
      <td headers="source__entry__2">10,000</td>
      <td headers="source__entry__3">9,000</td>
      <td headers="source__entry__4">10,000</td>
    </tr>
    <tr>
      <th headers="source__entry__1" scope="row"><strong class="ph b">Actual</strong></th>
      <td headers="source__entry__2">11,123.45</td>
      <td headers="source__entry__3">11,012.34</td>
      <td headers="source__entry__4">10,987.64</td>
    </tr>
  </tbody>
</table>