public static void Main()
var pCodes = new pCodeDto[5].ToList();
var poCodes = new pCodeDto[3].ToList();
var maxCodes = Math.Max(pCodes.Count, poCodes.Count);
for (var i = maxCodes - 1; i > -1; i--)
var code = (i < pCodes.Count) ? pCodes.ElementAt(i) : new pCodeDto();
var poCode = (i < poCodes.Count) ? poCodes.ElementAt(i) : new pCodeDto();