Hi Jerome,

How I'd approach the problem given the info provided, if the objective
was minimising the effort to produce the result:

First step is to get all of your posting level accounts and amounts and
relevant identifiers into a simple, well-structured datasheet. This
source data should have a separate row for each posting level account
and no rows for any summary level accounts.

In this datasheet, the relevant summary level accounts for each level,
can be listed against each row within a separate column. e.g. The
relevant level 2 summary level accounts for each posting account are
listed in a "Level 2" column. This ensures that every amount has every
necessary identifier on that same row to enable summary level totals to
be calculated. These summary level account cells are likely to be
populated with vlookup formulae which extract from a separate master
account table (which shows all summary account descriptions at all
levels for all posting accounts)

Once you have your data in a database like this, production of a report
may be relatively straight-forward, depending upon how specific the
final report format needs to be. I'd suggest you look at
Data-SubTotals to produce a report similar to your description.

Good luck,


--
John James
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