I'm sorry to bother you again, but will you look at the reply that I wrote
exactly how the spread sheet works?
I used your formula and changed the column ids to match the columns that I
need...
It's picking up the boat trailer's hours, but it is not picking up the hours
if column B has a boat listed....
This is what I put in....

=IF(OR(B7="Boat",B7="Boat Trailer"),+S7,"")

What am I doing wrong?   S7 =the total hours that I want picked up and put
in V7

I don't think I worded it right, because it's not working....I used the
columns as examples and I would just change column id's

See below how the sheet is actually set up.

Column B=list of equipment  (Example:  Boat, Boat Trailer, Truck and etc.)
Columns C through O=hours being charged to the equipment
Column S has the total hours for each piece of equipment
I want to pick up the total hours for the boats or the boat trailers and put
them in Column V on the same line that the boat or boat trailer was charged.  
This way I can have the total hours charged just for the boats and trailers
in column V.

I hope this made sense...I'm really not at this...
I appreciate your help, especially on a Saturday morning...