Summary  
This chapter covers conditional aggregation, showing how to use SUMIFS and COUNTIFS to compute sums or counts over data by applying one or more criteria with AND logic.  

General domain of usage  
Expense tracking

### SUMIFS
`SUMIFS` reads left to right: first you tell it which column to add up, then you give it one or more condition pairs — a column to check and a value to match. Every pair you add narrows the result further. The function only adds a row's value when every condition is satisfied simultaneously, which makes it **AND** logic by default.
```
=SUMIFS(sum_range; criteria_range1; criteria1; criteria_range2; criteria2; ...)

=SUMIFS(D:D; B:B; "Dining")
```

When using comparison operators as criteria, wrap the entire condition in quotes: <br/>
">100", "<=50", "<>0". Writing >100 without quotes causes an error.

Note

### COUNTIFS
`COUNTIFS` shares the exact same structure as `SUMIFS` with one important difference: there is no sum range. You start immediately with condition pairs, because the function is not adding values, it is simply counting how many rows satisfy the criteria. This makes it slightly shorter to write, and it works on any column type, including text columns that `SUMIFS` would not be able to add.
```
=COUNTIFS(range1; criteria1; [range2; criteria2]; ...)

=COUNTIFS(G:G; "Variable")
```

Both functions apply **AND** logic across multiple conditions — every condition must be satisfied for a row to be included. There is no built-in **OR** mode; for **OR** behaviour you need to sum two separate SUMIFS results.

1. **Total spending by category**

   In your Summary section, calculate total spending for "Dining" using:
`=SUMIFS(D:D;B:B;"Dining")`

   This adds values from column D only when column B equals "Dining".

2. **Sum of expenses above a threshold**

   Calculate total expenses greater than 100 using:
`=SUMIFS(D9:D35;D9:D35;">100")`

   Note that comparison operators must be inside quotes.

3. **Count high-value transactions**

   Count how many transactions are flagged as "High" using:
`=COUNTIFS(F:F;"High")`

   This counts all rows where the Flag column equals "High".

4. **Combine multiple conditions**

   Calculate total expenses that are both "Dining" and "High" using:
`=SUMIFS(D:D;B:B;"Dining";F:F;"High")`

   This includes only rows where both conditions are true.

5. **Count categorized entries**

   Count how many expenses are labeled as "Variable" using:
`=COUNTIFS(G:G;"Variable")`


You counted "High" transactions using `=COUNTIFS(F:F; "High")`. Now you want to count only High transactions that are also in the "Dining" category. What should you do?

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Conditional Aggregation

SUMIFS

COUNTIFS

Task