suggest you interrogate your raw data using sumproduct, it will look
something like

=sumproduct((a1:a100="2006")*(b1:b100="Q1")*(c1:c1 00))

assumes years in col A, quarters in col B, fees type 1 in col C

Then add a similar formula for fees type 2 etc etc

Instead of putting 2006 in formula, you can refer to col and row
headings in the summary table you are constructing


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robert111
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