Hi lockwelle & DBlank
Thank you for your comments,
I’m new in Crystal Reports and maybe my question is not clear.

I create a new Formula Fields with your suggestion.
When I used this formula
if {AAA} in ["USA","UK"] then
{AAA}+{BBB}+{CCC}
else
{AAA}+{CCC}
My result is AAA BBB CCC (concatenate)

USA                     1,772,000.00
     CHICAGO               722,000.00
          Tax          150,000.00
          Customs          342,000.00
          Other Tax     230,000.00
     DETROIT                1,050,000.00
          Tax          300,000.00
          Customs          500,000.00
          Other Tax     250,000.00
               
CANADA                    850,000.00
          Tax          120,000.00
          Customs          100,000.00
          Other Tax      65,000.00
          Tax          215,000.00
          Customs          200,000.00
          Other Tax     150,000.00

My result for Canada should be look like this
CANADA                    850,000.00
          Tax          335,000.00
          Customs          300,000.00
          Other Tax     215,000.00

Hi lockwelle & DBlank

I don’t need for subtotals for Country and City. Subtotals in Text Item are from SQL statement and result is correct.
I need to group Text Item in Detail part when Country NOT IN [“USA”, “UK”]

SELECT country, city, tax_type, SUM(amount)
FROM xxx
GROUP BY country, city, tax_type


Edited by ifejza - 27 Apr 2009 at 12:20am