Maybe...

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

Greenebush wrote:

Just this month I have encountered errors in excel when I run a subtotal on a
group of data and then run subtotals on subgroups within the data. This just
happened this month on a report I have generated for two years. I have to
get subtotal revenue for departments within a company and then subtotal for
divisions within departments of the company on the same spreadsheet. I first
run the subtotal on the departments and then run subtotals on divisions
without replacing the subtotals. On some but not all, the subtotal for a
division within a department is posting below the line for the subtotal for
the division. It's illogical. My data and methods have not changed. Has
anybody encountered this problem. I have run automatic updates from Windows
but nothing else.

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Dave Peterson