Andrew,

It is not the exact case you are describing, but somewhat similar. Where is the autosum function?? The formulas have been changed, but it still seems to be occurring. What is essentially happening is that every subtotal from the consolidated statement eg. Revenue is the same as the subtotal for Revenue on the departmental statements, which is not the case, but the funny thing is that the individual line totals are correct, they just don;t add up to anywhere near what the subtotals show. I hope that makes sense. Thanks Andrew

D/C