Any level, same answer

Ask about a leaf and you get the leaf. Ask about the tag three levels above it and you get everything underneath, at any depth. There is no separate "rolled up" mode, because there is no separate stored total — the tree is read at the moment you ask.

⛔ A parent equals the sum of its children. Always, by construction: the tag you ask about is one of its own descendants, and so is everything beneath it. Nothing is stored twice and nothing has to be recomputed when you reorganise.

⛔ Every line counts in FULL at every level above it. A line tagged to a person is fully that person's, fully their department's, fully their division's — the same money seen from further out. Nothing is apportioned, so the number here needs no reconciliation.

⚠ Lines and transactions should always match. They can only differ if one line carries two tags from this tree, which tag-leg refuses — so a mismatch means a row got in some other way, and the check is on the card.

One currency at a time

⛔ A currency is required and every figure is scoped to it. Adding pounds to dollars gives a number with no unit that looks exactly like money — and a tag tree is precisely where a mixed book gets summed without anyone noticing, because the tags say nothing about which account the spending sat in.

The one limit

⛔ It reads at most 100 tags beneath the one you name, and refuses rather than truncating. A short answer that looks complete is worse than no answer — you would budget against it. If you hit this, ask about something narrower; for the whole book, read the accounts, which needs no tag at all.

⚠ The money is summed inside Records as whole units, never as decimals. Adding fixed-point strings in a recipe would drift, and a total that is out by a fraction of a penny in the wrong direction is exactly the kind of wrong nobody notices.