With first cell of column M or O (or another unused column), use the formula
=IF(N1=0,"",SUM(OFFSET(N1,1,2,N1,1)))
and just copy formula down as far as needed.

-Simon

"Jeff B" wrote:

Hi, I need some help here. I have data that has records in Rows. There is a
cost column that I need to sum up but the range of the fields varies.
Fortunately, the height of each range is provided. As an example:

Row 1, Column N has number of rows below to be summed: 4
Rows 2-5, Column P needs to be summed per N1
Row 6, Column N has number of rows below to be summed: 18
Rows, 7-24 Column P needs to be summed per N6
and so on...
Also, for items to be summed, their Column N is always 0 (zero).

any ideas how to do this?

Thanks,

Jeff