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¦^´_ 1# agwhk
  1.     Sub test()
  2. Dim firstPos As Long, currRow As Long, lastrow As Long
  3. Dim startRng As Range

  4.    
  5.     Set startRng = ActiveSheet.Range("B3")
  6.    
  7.     lastrow = Range("B65536").End(xlUp).Row + 1
  8.     currRow = 0
  9.    
  10.     Do
  11.         With startRng
  12.             If UCase(Left(.Offset(currRow, 0).Offset(0, -1), 8)) = "SUBTOTAL" Then
  13.                 .Offset(currRow, 0).Value = Application.WorksheetFunction.Sum(Range(.Offset(firstPos, 0), .Offset(currRow - 1, 0)))
  14.                 firstPos = currRow + 1
  15.             End If
  16.         End With
  17.         currRow = currRow + 1
  18.         
  19.     Loop While startRng.Offset(currRow).Row <= lastrow

  20. End Sub
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