Rails Best Practice - NestedIterators

Hello everyone,

Metric_fu is informing me of some nested iterators, and I was hoping to gather some advice on how to refactor this method to make it more correct. Hopefully this will assist me in refactoring many other methods!

Code is here: http://pastie.org/private/kqp1kk2uk81rs8s6atag

Any thoughts on this?

Thank you in advance! Andrew Davis