I'd insert another column (D??) and use a formula:

=if(B21000,a2,"Others")
and drag down.

Then you could either sort your data by that column and do:
data|subtotals

If you had multiple "repair to ac"'s, you could use the outlining symbol to the
left to show all the details, then come back and hide the details for "Others".

Or you could create a pivottable (data|pivottable) to summarize your data.

Philip wrote:

I am trying to partially summarise a list of costs so that all costs over a
certain amount cost are shown in detail while all other costs are grouped
together as "others".

for example

repair to ac 30,000
repair to roof 14,000
new table 500
new chairs 450
Cleaning costs 200
Total 45,150

Would show as

repair to ac 30,000
repair to roof 14,000
others 1150
Total 45,150

--

Dave Peterson