you could try an experiment. create your formula using e5:h10 as you call it, 
and see how numbers translates that to column/row header references.
example, If I reference a cell like C5 in a formula, and  column C has a header 
reference of March, and row 5 has a header reference of Wednesday, then numbers 
will translate C5 into March Wednesday.
In the same way, create the formula with cell references and see what numbers 
makes of it in terms of header references.
It’ll give you an idea of how numbers handles such matters and will probably 
help you figure it out without need of an advanced manual.

Just a thought.

> On Mar 7, 2015, at 10:05 AM, Greg Aikens <gpaik...@gmail.com> wrote:
> 
> My mistake. Let me repost with the correct terms. 
> 
> Hello all,
> I have a spreadsheet with two header rows and two header columns. The 
> Leftmost header column lists each month. The second header column list 
> individual transactions for each month. The leftmost header column is a 
> merged cell so that all of the January transactions fall into the January 
> header. I do something similar with my header rows. I have a top header row 
> for utilities and then below it, columns with headers for gas, electricity, 
> internet, etc. In the numbers help files I see that I can use the outside 
> header to refer to the series of rows or columns, and it works if I want to 
> do something like calculate a total for one column in the month of January, 
> etc. Is it possible to calculate a total for all my utilities columns for the 
> month of January without having to specify the specific range of cells? I 
> realize I can go in and say something like E5:H10 to refer to that range, but 
> it would be far faster to be able to say something like “January Utilities.” 
> For whatever reason, this does not seem to work for me. I get a formula error 
> when I use sum(January utilities). 
> 
> Could anyone recommend a resource with a more in depth explanation of how the 
> header referencing in Numbers works?
> 
> Thanks for any help.
> 
>> On Mar 7, 2015, at 10:01 AM, Phil Halton <philh...@gmail.com> wrote:
>> 
>> You seem to be mixing terms. you refer to “leftmost” header rows and “top” 
>> header row. Rows can’t be leftmost or rightmost, they’re stacked one above 
>> each other. Just as header columns are vertical columns each next to the 
>> other.
>> I don’t really understand your question the way you posed it. I can tell you 
>> that the bottom header row, that is, the row closest to the actual data 
>> rows, can be referenced in formulas to refer to the entire column beneath 
>> it. Similarly with column headers, the column closest to the actual data 
>> columns can reference the entire row to its right.
>> 
>> 
>>> On Mar 7, 2015, at 9:45 AM, Greg Aikens <gpaik...@gmail.com> wrote:
>>> 
>>> Hello all,
>>> I have a spreadsheet with two header rows and two header columns. The 
>>> Leftmost header row lists each month. The second header row list individual 
>>> transactions for each month. The leftmost header row is a merged cell so 
>>> that all of the January transactions fall into the January header. I do 
>>> something similar with my columns. I have a top header row for utilities 
>>> and then below it, columns for gas, electricity, internet, etc. In the 
>>> numbers help files I see that I can use the outside header to refer to the 
>>> series of rows or columns, and it works if I want to do something like 
>>> calculate a total for one column in the month of January, etc. Is it 
>>> possible to calculate a total for all my utilities columns for the month of 
>>> January without having to specify the specific range of cells? I realize I 
>>> can go in and say something like E5:H10 to refer to that range, but it 
>>> would be far faster to be able to say something like “January Utilities.” 
>>> For whatever reason, this does not seem to work for me. I get a formula 
>>> error when I use sum(January utilities). 
>>> 
>>> Could anyone recommend a resource with a more in depth explanation of how 
>>> the header referencing in Numbers works?
>>> 
>>> Thanks for any help.
>>> 
>>> Greg
>>> 
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