Subtotals that include other subtotals are supposed to exclude the value of subordinate subtotals from the final total.
In Excel it does not add subordinate subtotals to the final subtotal:
This greatly affects the usability of subtotals. Is there a way around this?
I have investigated your issue, and I have asked our engineering staff to examine why SUBTOTAL function does not ignore other SUBTOTAL values in range further. To ensure that it will receive attention, I have logged this behavior in our internal tracking system with a Development ID of 258183. This will be assigned to a developer in a future sprint to review my investigation and confirm my findings or to offer a fix, or other resolution.
Please let me know if you need more information.