I apologize for not making myself clear. I appreciated the response. And
allow me to qualify my original question further. I know I can do a pivot
table and obtain the results, but I am trying to avoid that.

See my example below - the question is how do I do a sumif function within
a summary view when I want to recap hundreds of rows by alpha FERC Codes and
sum associated values within the aging bucket column? I included an excerpt
of 5 records under 4 column headings, and then I show the summary of those
five records below by FERC Code by aging bucket. The countif function worked
when it came to counting the FERC codes, but I am stuck on calculating the
summary values associated to the FERC Code by aging bucket with the sumif
function. This summary section is giving me heartache. Thanks

Detail- Below is an excerpt. But we have hundreds of rows...
FERC Code FERC Current FERC 30 Days FERC 60
TG 10
PG 20
PG 100
SG 300
TG 25
Total 5 10 420 25

This is what I am looking for below as the answer. Can one use the sumif
function to add values by within buckets by a FERC Code?

Count Current FERC 30 FERC 60
TG 2 10 0 25
PG 2 0 120 0
SG 1 0 300 0
Summary 5 10 420 25