I have three columns of account code names.

The first column (A) contains the main codes names.

The 2nd column (B) contains sub codes

The 3rd column (C) contains sub codes of B.

What I need to is be able to calcuate year-to-date of any combination
expeness that were coded to any combination of A, B, C.

All expenses are assigned a code from each column - in any combination.
So I need to calculate totals for each combination. At the start of
each fiscal year, code names may be changed, deleted or more added.

For example potential codes under each column:

Column A

Supplies
Auto
Dining Out
Repairs
Training

Column B

Office
Plant
Students

Column C

Marketing
Sales
Finance

So I need to know what expenses fell in the combination of Supplies
(A), Office (B), Marketing (C) and, Supplies (A), Plant (B), Sales (C)
and Auto (A), Office (B), Marketing (C) etc....

Any ideas of how best to do this...much thx