A B C D
1 01/11/2008 Motor -10,039.24 -1,232.89
2 01/11/2008 Non-Motor -12,414.70 -1,524.61
3 01/12/2008 SASRIA Mo -52.75 -6.48
4 01/12/2008 SASRIA No -712.15 -87.46
5 01/01/2009 Motor 10,039.24 1,232.89
6 01/01/2009 Non-Motor 12,414.70 1,524.61
7 01/01/2009 SASRIA Mo 52.75 6.48

I really want to use the SUMIFS formula to sum columns C and D for all items
that fall in a specific month like November 2008, December 2008 etc AND that
correspond to a category per column B like Motor. I really battling with the
syntax

I have a solution using SUMPRODUCT but it uses double negatives which I dont
understand.

Thanks