Hi Steve,

If it is just the amounts you are looking for, and not expanding a sheet to break down various departments, you could create formulas for all columns to subtract the 38xx department group amount from the consolidated department amount. Something like this:

= GLAMT("M",4000-*) - GLAMT("M",4000-38??)

Of course you would replace "M" and "4000" with cell references for efficiency, but you get the idea. New departments would automatically be included or excluded in these formula results.
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There is no automatic consideration for defining department ranges to exclude a particular range of departments in the View Departments area. This part is not possible. You could create a Department List to manually select all departments except the 38xx ones, but new departments would not be automatically included.
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The Custom Department Range you can define on Statement Group items does appear to support multiple department ranges. If all the department codes are 4 digits, you may be able to define a Custom Range of 1000:3799,3900:9999 that could work for what they are doing, but only for printing Statement Groups. This feature is designed to have new departments automatically included without user intervention.