Insert Rows vs SUM() and SUBTOTAL()
 

Consider a column of numbers followed directly by a SUM() of those same
numbers. When you insert a new row between the last number and the sum()
cell, the sum() cell doesn't include that new row. Not only is this a
hassle, it also costs in potential missed estimations, and designs.

I realize we can insert a blank thin dummy row in between, but why do we
have to? Why doesn't Excel know that when you insert a row between the last
in a list and the SUM of that list, of course you want to SUM the new
insertion too? I can't remember ever feeling that it was good it works the
way it does.

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