Not sure exactly what you are asking here...summing, or deciding whether the value of d1 winds up in cell a1 or a2 depending on c1?
Also..CF only affects visual output of a cell, doesn't affect the contents of the cell, so it is probably not what you need
In a1 =IF(C1="lighting",D1,"")
In a2 =IF(C1="power",D1,"")
handles the latter, to sum a range (say D1:D100) based on contents of C1:C100
in a1 : =SUMIF($C$1:$C$100,"lighting",$D$1:$D$100)
in a2 : =SUMIF($C$1:$C$100,"power",$D$1:$D$100)
may work for the first..would depend on your data set-up
Hope this helps
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