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Why are the Subtotal and/or Grand Totals of Summary Formulas not producing the expected result?

Knowledge Article Number 000227285
Description When using multiplication and division within Custom Summary Formulas, you may find that the results displayed on the Subtotal and/or Grand Total on your report may not be what you expect them to be.
Resolution Typically, when working with the subtotal and Grand Total values within a report the calculation returns the sum of the values for the prior groupings. With Custom Summary Formulas (CSFs) this behavior is handled differently. For Custom Summary Formulas, the evaluation is instead based on the sum of the contributing values. These summed values are then used by the formula.

For example: 
Formula is Column A * Column B 
Record NameColumn AColumn BFormula Result
Record 1236
Record 24312
Record 3428

The traditional expectation in this scenario would be that the Subtotal would result as a sum of the prior formula results. This would produce a calculation of (6 + 12 + 8=) 26.  This is not the case when working with Custom Summary Formulas however.

The result is based on the sum of Column A multiplied by the sum of Column B. The calculation being performed as ((2+4+4)*(3+3+2)=) 80.

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