{foreach from=$headers item=headdata key=headidx}
{foreach from=$headdata item=accordion key=accordionidx}

{$accordion[0]} : {$accordion[1]} ({$accordion[2]})

{foreach from=$data[$headidx][$accordionidx] item=row} {/foreach}
{$row["key"]} : {$row["value"]}
{/foreach}
{/foreach}