1. Select the list of expenses below each division (see screenshot), for example, select cells A2:A6 (a group of expenses for Department 1).
2. Select Home -> Increase Indent (in Alignment Group), click the icon several times, until you reach the desired indentation.
Or
Click the dialog box Launcher arrow symbol in the bottom-right corner of the Alignment Group to open the Format Cells dialog box
-> Alignment tab
Or
Press Ctrl+1.
In the Alignment tab, in Indent control box change the number of characters to indent and Click OK.