How do you exclude certain rows from column totals?

Assuming your second post describes what you want (deducted, not "excluded"), typically those rows would be negative numbers vs the positive numbers in the other rows. If you cannot do that then maybe something in another column can be the clue for which rows to add and which to subtract (or exclude) and, instead of using SUM, you will use SUMIF or SUMIFS. If that is not possible then you'll have to do it manually, selecting the ranges to add and the ranges to subtract.