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Kathy is having problems creating nested subtotals in Excel. It seems that when she thinks she has it right, she ends up with disorganized subtotals, with the subtotals being after the grand total.
This problem seems to be a known issue to the folks at Microsoft; it has affected users starting with Excel 2002. The problem and its solution is discussed in this Knowledge Base article:
In short, you can fix the problem in Excel 2002 and Excel 2003 by downloading a hotfix or service pack or by editing the Registry.
ExcelTips is your source for cost-effective Microsoft Excel training. This tip (3080) applies to Microsoft Excel 2002 and 2003.
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