Column totals are generally placed at the top of the column, but they may be placed at the bottom when the writer wants to emphasize them.

Name: Column totals are generally placed at the top of the column, but they may be placed at the bottom when the writer wants to emphasize them.
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Column totals are generally placed at the bottom of the column, not the top. However, a writer may choose to place them at the top or bottom depending on their preference and the emphasis they want to convey.

Column Totals Are Generally Placed at the Top of the Column