When SUBx is used, the system enters a subtotal for all values that exist in the statement ABOVE that SUBx until the system reaches a SUB value where the x is greater than or equal to itself. If it finds a lower SUB, it will include those accounts in the total, if it finds a SUB that is greater than or equal to itself, it will stop including values in the subtotal at that point. The example below illustrates the use of Subs in a financial statement's output.