KB 831824 does not completely solve the Subtotals Bug !!
 

There are too many postings on this to reply to every one.

Implementing the instructions in 831824, there are still occasions where
this bug occurs. I have a simple example I'd be happy to e-mail anyone upon
request to jacob dot moskowitz at db dot com. I'm goiing to try calling
Microsoft again about this, but it looks like I'll have to implement the
whole subtotals function in VBA. In the past, I also had a post-subtotals
VBA kludge to reposition the sub-headings rows, but it was imperfect, then
831824 , and it worked for 2 levels. After I added a third level, it fails
in about 5% of the cases.