Sum Column If It Is Bottom Row Or Do Math

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I am building a spreadsheet for a client to use. The client will add rows as needed but would like to see totals as the bottom row. Is it possible to write a formula that would determine if it was the last row and then insert totals. If not the last row, perform lookups or other math as it does in all other rows?

Something like this: =if(ThisIsLastRow,SumThisColumn,A22-D22).

As an example, let's assume the spreadsheet has formulas down to row 100 but data has been added down to only row 22. The formulas continue down from row 23 through row 100.

I would prefer NOT to create VBA functions such as ThisIsLastRow and SumThisColumn if I could do it instead with a formula and regular functions.

I have also considered the alternative of putting a total row above the column headers but that seems soooo lame.

thanks for any help you can provide.
tom

 

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I have also considered the alternative of putting a total row above the column headers but that seems soooo lame.

Why?

In general, calculations should proceed top to bottom, left to right, but IMO, totaling tables is the exception. That way they are always in the same place, easy to find, ...

 

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Why? Because the client would like it that way. If there is no way to do it the preferred way, i will post totals at the top. thx.