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Default Rows collapsed as subsets of other rows

I have seen on some other workbooks where some rows are shown or hidden by a
"+" button on the superior row. For example, where there is a main GL account
with the total amount. Underneath the main account are the related accounts
with the individual amounts which make up the total in the main account. How
do I add the "+" button to hide/show the rows underneath?
Thanks,
Joe M.
 
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