To group rows in Google Sheets, select the rows you want to group, then use Data > Group rows. This creates a collapsible group for those rows.
Grouping rows only changes the display by allowing you to collapse or expand rows. Formulas still calculate all data regardless of grouping.
SUBTOTAL with function code 109 sums only visible cells, ignoring hidden rows from grouping or manual hiding.
When you collapse a grouped set of columns, those columns are hidden. Other columns outside the group remain visible and editable.
When you collapse an outer group, all rows inside it, including nested groups, are hidden. The inner group state is not visible until the outer group is expanded again.
