Sum based on criteria and show total only on row that has criteria

I have a sheet with acct numbers on Col A, budgets on Col B, expenses on Col C, and balance in Col D. I can loop through the Col C and insert formula (Col B - Col C) in Col D to show their balance but on some instances, folks decide to create sub accounts to manage their funds so I would like to show totals only on main account line. The attached example shows the desired results in Col D.

THANKS!

Originally Posted by tigeravatar

NU2vba,

Welcome to the forum!
In cell D2 and copied down:
=IF(B2="","",B2-SUMIF($A$2:$A$10,A2&"*",$C$2:$C$10))

Thank you tigeravatar! I originally approached this by looping through account numbers but using sumif with wildcard makes this so much simpler.