A subtotal is a sum of a part of a set of quantities or the result of adding numbers that is not the final total. It is a figure that is the result of adding some numbers together but is not the final total. In accounting, a subtotal is the sum or total of a part of a group or column of figures in an accounting statement. The SUBTOTAL function in Microsoft Excel returns a subtotal in a list or database. It is generally easier to create a list with subtotals by using the Subtotal command in the Outline group on the Data tab in Excel. The function_num argument in the SUBTOTAL function specifies the function to use for the subtotal, such as SUM, AVERAGE, COUNT, MAX, MIN, and others. The SUBTOTAL function is designed for columns of data, or vertical ranges, and is not designed for rows of data, or horizontal ranges.