Hi (again), This is also relatd to th example FOODMART database which comes with Analysis Services. You must have come across the neat trick that is used in the Budget cube and how a parent levels show the sum of the child levels even when both of them appear to show +ve values but the parent works by treating some of the child values as negative while treating some as +ve. For example if you browse the budget cube, you'll see a row for Net Sales having a value of 398K (rounded). But when you drill down, you'll see 2 child records of Net Sales Sales 565K (rounded) Expenses 167K (rounded) Do you see that even though the figures for Sales and Expenses appear as positive but when these are rolled up /aggregated, the budget cube knows which value is to be taken as +ve and which is to be taken as -ve. Otherwise the parent (Net Sales) would have shown an incorrect figure of 732K (565+167 = 732). This is basically the idea which I alo want to use but am not clear how to approach this.... I will be very very grateful for your help.