[nisaac]

I don't know if I have any better answer for you. In my income statement, I have columns such as Budget variance (Current YTD - Budget to date). As you say, that manipulates the column of data. For my Functional Expense, I have to show the percentage of the total for each expense row. I pull all my statements out to Excel because our treasurer prefers it that way so what I do is have two worksheets. One holds my functional expense info from the FE report. I hide this worksheet. The other pulls from the hidden sheet and manipulates the data where necessary. That way I don't have to change any formulas in the worksheet that is visible.

There may very well be a better way - I'm not a trained financial reporting person. I'd love to hear about them if someone has more info.