OK, I understand.

Account ranges can only be contiguous or be selectable by a mask to be included in the department drop-down.

If you want to sum a discontiguous range of accounts, you need to use the =RNGMERGE(s1,s2) function to build your account ranges. s1 will point to a cell containing your account numbers separated by commas. s2 will point to a cell containing your ranges of departments separated by commas. The result of the =RNGMERGE() function should be the second argument to the ADGET() function to get the account balance or net change you're looking form.

To see how these are formed, drag and drop an income statement and tick departmental comparative on the format dialog and chose several discontiguous departments and as for a sum of the departments chosen on the statement.

The deparmental comparative statement in the sample data also uses this function.