That's because you group by dt1.cuenta,dt1.descarga instead of dt1.descarga.

>I've modified it like this:
>
>

>Select dt1.Cuenta,dt1.Descarga,Sum(Balance) From (Select A.Cuenta,A.Descripcion,
>Isnull((Select Balance From CNTBal03 Where Cuenta=A.Cuenta And Periodo=12 and Fiscal='2003' ),0)
>+Isnull((Select Sum(Debito-Credito) From CNTDET02 Where Cuenta=A.Cuenta And Periodo=1 And Fiscal='2004'),0)+
>Isnull((Select Sum(Debito-Credito) From CNTDET02 Where Cuenta IN (Select Cuenta From CNTCuentas Where Descarga=A.Cuenta) And Periodo=1 And Fiscal='2004'),0)
> As Balance, A.Descarga From cntcuentas A) dt1
>Group by dt1.cuenta,dt1.descarga
>Order By rTrim(lTrim(dt1.Cuenta))
>

>
>But I'm still having problems at the top levels, the totals are ok in the lower level but the upper levels are still getting wrong results.
>
>For example in the following tree
>
>

>Account        Parent
>1
>10             1
>100            10
>100-01         100
>100-02         100
>100-03         100
>100-04         100
>100-04-01      100-04
>100-04-02      100-04
>100-04-03      100-04
>

>
>The totals for all sub accounts are correct but the totals for account 1,10 and 100 are incorrect. Anyway I think I'm closer now.