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Default Subtotals Nesting Error - Totals Above

For Excel 2003, when I do automatic subtotals and select Totals ABOVE the
data, I get a nesting error when I do subtotals for the 2nd level and higher.
Excel takes the top line of data and mis-interprets it, messing up the rows
to be totaled. Even the grand total is wrong. Totals BELOW the data is OK.
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