Duke Carey wrote:
If you look up the SUBTOTAL() function in Help you'll find that ...


The SUBTOTAL function is designed for columns of data, or vertical ranges. It is
not designed for rows of data, or horizontal ranges. For example, when you
subtotal a horizontal range using a function_num of 101 or greater, such as
SUBTOTAL(109,B2:G2), hiding a column does not affect the subtotal. But, hiding a
row in a subtotal of a vertical range does affect the subtotal.