Suggestions wanted: Budget & Expense table layout

[JackDanIce]

Hi,

I'm working on a budget & expense table where each row is a unique cost but column A contains sorted and grouped duplicates, where each unique value represent a department code.

E.g.
A (dept code) B (description) C (amount)
C1 Item1 10
C1 Item2 15
C2 Item3 5
C2 Item4 20
C2 Item5 5

The current layout is visually easier to read (row gaps in column A per code group, etc) but this causes problems when new rows are added or existing ones deleted for subtotals.

I've looked at some VBA approaches, e.g. use Excel's Subtotal feature - turn off, add new row/delete old row, sort data, turn subtotal back on, however, I don't like the way Subtotal adds groupings to the rows

Unfortunately, raw data needs to be integorated/changed as well as rows added/removed so a flat-file/CSV approach is ruled out or I would pivot the data as required.

Summary: Looking for suggestions on how to represent raw data with subtotals that is simplified for a user to add/remove rows.
Just suggestions on design and layout. Expect to use macro's but don't need the code, just "When User adds row, macro to do x, y and z"

TIA,
Jack