Hi, I have a spreadsheet of members accounts ageing detail for a company spliting them according to the differnt sections within the company. It gives the name, ref no, section code and then the ageing for 90days, 60days, 30days and current. What I want to do is add subtotals at each change in the section code and add totals to 90days, 60days, 30days and current. The catch is I only want it to add all the negative numbers per ageing group and then after extracting the totals it must do the same but with the positive numbers. eg if in the 90days column you have member1 with 300.00, member2 with -600.00 and member3 with 200.00 the answer I want in the 90days column must be -600.00 if summing the negatives and 500.00 when summing the positives.