thank you for reply,
i try as below error messge Command contains unrecognized phrase/keyword at line2

SELECT office , department, COUNT(office) AS total_cfil, ;
  SUM(IIF(flg="!", 1, 0)) As subtotal ,;
 COUNT(*)-SUM(IIF(flg='1',1,0)) AS newfield  ;
 FROM New1 ;
 GROUP BY department,office INTO TABLE Mucurt

>

>SUM(IIF(flg="!", 1, 0) As subtotal
>

>>
>>i need help to count again the same field as below
>>
>>

>>SELECT office , department,count(office) as total_cfil && and  count(office) as sub-total where flg="1" and newfield have( total_cfil -sub-total) ;
>>from new1 ;
>>group by department,office INTO table mucurt
>>

>>
>>thanks