One deterministic test, the same for a =SUM row and a pasted one — a total equals the sum it
totals by value, however it was entered. It needs two matches and a majority of the numeric
series, so a coincidence in one column does not end a block. A table's totals row is taken as
authored.
Every line from there to the end of the block is left out of the stats, and each is named with
its label so a reader can see what was set aside: the total, and whatever runs on below it
(Earnings Before Interest & Taxes under Total Expenses). Labels are reported, never
interpreted — deciding by its wording that a line is "a total" is the call a reader makes better.
The first line's comparison is part of the fact: typed when it holds no formulas, and the cells
that do not match, which on a pasted total are the finding.
Where a block's body stops: the first line whose values equal the Σ of the body above them.