How to Summarize Business Expenses by Category

1. Prepare the source and scope

Import transactions.csv into a new worksheet with headers in row 1. Leave the source columns in their original order for the formulas below. Review the data dictionary before choosing the reporting period. Keep identifiers as text and convert numeric columns explicitly. Save a working copy so you can return to the original fixture.

2. Build the calculation

Build a PivotTable with category in Rows and amount in Values. Filter out Income, confirm Values uses Sum, then reverse the sign for a positive expense display.

=-SUMIFS(E2:E13,E2:E13,"<0")

3. Reconcile and interpret the output

The expected check is total cash payments: 4355 USD. The category breakdown must reconcile to total cash payments. Show refunds separately when applying this to a real ledger. If your result differs, inspect the selected rows, data types and date filters before changing the formula.

4. Adapt the workflow to a recurring report

Replace the sample with a copy of your own source, retaining the same column meanings and units. Extend bounded ranges to include new rows, refresh PivotTables where used, and compare the result to an independent source total. Record the reporting period and any exclusions beside the output. Cash payments include items that may be assets or debt repayments rather than expenses.