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There are a couple of topics regarding subtotal placement but the items being grouped and subtotaled are hard coded. We had a business requirement that stated the grouped subtotals were dynamic and would range from 1 to 100 depending on the time period selected. We did not want to hard code that many groupings, HOW?
David Smith, currently with Brinker International working in the Business Intelligence group, shows you how to allow dynamic grouping of subtotals and subfoots, using the MacGyver technique.