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return these results:

Column 1: Sum ([total cost]) where [place of service]=21

Column 2: Sum ([total cost]) where [place of service]<>21

However, I haven't had any luck using "where" in the expression.

I know I can get the results for Sum ([total cost]) where [place of

service]=21 by making one query column the sum of total cost, and another

query column the where criteria for the place of service field. But then it

seems like I'd have to make another query altogether for the Sum ([total

cost]) where [place of service]<>21. I'm hoping to be able to do this in one

query somehow. Any suggestions would be great.

I hope that makes sense.