The way I would do this would be with a hidden column that identifie
each row as being an "individual", "subtotal", or grand total.

Since you are not having a problem with deleting or changing individua
lines, you don't really need the identifiers for individual or gran
total, you only need to identify the subtotals.

Then, the grandtotal is found using the formula, "=SUMIF()".

Let's say that you make Column A the hidden column, and you've put th
word "subtotal" in column A in each row where you have a subtotal.
Then, the formula for grandtotal in column B (for example) would be
=SUMIF(A:A,"subtotal",B:B)

To get help with an Excel function, select the cell where you want th
formula to go, then click on Insert Function.

Good luck

--
Message posted from http://www.ExcelForum.com