Maybe...

Multilevel subtotals are in the wrong position in Excel 2002 and in Excel 2003
http://support.microsoft.com/default...b;en-us;831824

rlevitas wrote:

I cannot nest subtotals in Excel 2003 without weird results I am summarizing
a report by carrier, State, and Plan. Using the same tecnique as in previous
versions, the nesting does not work. The second set of sub-totals ( State)
seems to ignore the first level (Carrier).

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Dave Peterson