Unfortunately the hot fix for this problem doesn't work, instead you actually have to go into the registry and manually revert to the code for Excel 97 and Excel 2000
There is a Microsoft article that tells you how to do this. #831824 that you can get by going on line help and typing "Multilevel subtotals are in the wrong position"
There also a companion article that tells you how to back up your registry before you try this.
