N

#### Nelson

=SUMIFS((L8:L23, B8:B23),"=D03KHLL",year(A8:A23),=2008))

L8:L23 are the amounts

Criteria 1

B8:B23 (which are the part numbers )

="=D05555" a part

Criteria 2

and year(A8:A23) the corresponding part number from criteria 1 is 2009

give me the result from adding those matching costs from L8:L23

here is the kicker, I can get this to work if I take the year criteria out,

the result is that I get all costs associated to that part number, but once I

throw in the need to break out the cost per differing year I get nothing.

Any suggestions