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try this
=SUMIFS(D:D,A:A,"=2010",A:A,"=2011",A:A,"=2012",B:B,"<>0",B:B,"<>999",C:C,"=71*")
try this
=SUMIFS(D:D,A:A,"=2010",A:A,"=2011",A:A,"=2012",B:B,"<>0",B:B,"<>999",C:C,"=71*")
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