Subtotals adding a description next to the subtotals

I use the blank space next to the sutotals to describe what that total
relates to. Example Total 1 Employee salaries, Total 2 Employee benefits,
etc. That is all well and fine if I do not remove the subtotals. I have
used the F5 key to copy my descriptions in another file. I want to be able
to remove the subtotals, modify the data, do subtotals again and paste the
descriptions I saved to the other worksheet.
Any sugestions are greatly appreciated.

I am not understanding your question. Why not just press delete?