subtotals

Subtotals are partial sums that aggregate numeric data within a defined subset of a dataset. They show the cumulative value of items grouped by a category or by a specific portion of a sequence, providing intermediate totals before a grand total is reached. Subtotals help reveal the composition of larger totals and aid in analysis and reporting.

In accounting and finance, subtotals organize line items on statements to illustrate the structure of totals. For example, a subtotal might combine all operating expenses, another might total current assets, or a gross profit figure may be shown before other income and expenses. Subtotals clarify how different components contribute to the overall result.

In data processing and spreadsheet work, subtotals are produced by grouping data and summing the numeric values within each group. This is done using techniques such as SQL queries with group by and sum, or spreadsheet features like Subtotal, AGGREGATE, or PivotTables. Subtotals are typically followed by a grand total that sums all the subtotals.

Practical considerations include ensuring the grouping key is correct, avoiding double counting when data can belong to multiple groups, handling missing or non-numeric values, and applying consistent rounding and currency formatting. Clear labeling of subtotals improves readability and helps users understand the relationship between the subtotals and the overall total. Subtotals are a common tool for organizing and interpreting data in financial reports, data summaries, and analyses.