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next formula would be 2011 amounts

if year(datefield)=2011 then Amount else 0

next formula would be for 2010 amounts

if year(datefield)=2010 then Amount else 0

Insert these two formulas on your detail field, then right click and insert summary, sum.

create one more formula for the difference, which will be basically sum(2011amts,groupfield) - sum(2010amts,groupfield). place this in the group footer.

suppress your detail rows.