UK Accounting Glossary
Totals of similar items grouped together within a financial statement.
The total for a part of a list of numbers being summed.
Normally, a subtotal of total direct costs is provided in the estimate.
These items might be grouped in the “misc” subtotal of the capital account.
Now that they have placed their assets into the different categories, they can arrive at a subtotal for each category.
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This glossary post was last updated: 23rd December 2018.