"Bob Phillips" wrote...
You could do

=SUMIF(INDIRECT("A24:A"&BottomRow),A5,INDIRECT("L 20:L"&BottomRow))
....

INDIRECT is volatile. INDEX isn't (most of the time).

=SUMIF(A$24:INDEX(A:A,BottomRow),A5,L$24:INDEX(L:L ,BottomRow))