Hi, Karen-
Do you mind restating your question? You say "only 12 rows allowed"
and then you talk about difficulties encountered when you add more
rows.

If I can guess, you're using a pre-designed "form" that has 12 summary
lines. You need an unlimited number of rows to that summarize into
those 12 lines. You have a SUM() function in place but it doesn't
always work when you add rows.

Did I get any of that right?

If yes, let's say your 12 summary lines are for expense types A, B,
C... L. You can create a spot on your spreadsheet that says "Enter
type A expenses here" and specify (with the use of borders or some
other visual cue) that the user should enter type A expenses in rows 25
- 50. Your formula might read =SUM(A24:A51) Note the summed range is
actually GREATER than the "allowed" range your user knows about. This
way if additional rows are added between 25 and 50, the SUM function
will expand to include them. Then your summary line for expense A will
always be correct.