RTF calculation part formula needed

I have the scenario like I have to get the subtotals as mentioned below. Is it possible to get the result like below from RTF template.
I will provide the logic. But I don't the syntax. please help me. (Sub-totals of days in queue for each group of appraised)-(case when Lvalue=1(repeating for each group) then Days in Queue)
Appraised
Approver
L Values
Action
Date
Days In Queue
Totals Required
BROOKS, RAYMOND D
MOLINA, MICHAEL
0
Submit
12/2/2014
2
BROWN, DENNIS
1
Submited for First Approval
1/14/2015
43
BROWN, DENNIS
2
Approve
1/14/2015
0
LONG, KIMBERLY
3
Approve
1/20/2015
6
BULLARD, JENNIFER
4
Approve
1/20/2015
0
RUSSELL, BOBBY
5
Approve
1/30/2015
10
BLANCHARD, STEVEN
6
Transfer
1/30/2015
0
RUSSELL, BOBBY
7
Approve
1/30/2015
0
Total Approval Duration
61
61-43=18
HARRIS, MICHAEL A
YOUNG, KELVIN
0
Submit
12/2/2014
2
EAKINS, ANTHONY
1
Submited for First Approval
1/12/2015
41
EAKINS, ANTHONY
2
Approve
1/13/2015
1
FRITZEN-WATFORD, SUSAN
3
Approve
1/14/2015
1
MCLEAN, GLENDA
4
Approve
1/15/2015
1
BULLARD, JENNIFER
5
Approve
1/15/2015
0
RUSSELL, BOBBY
6
Approve
1/30/2015
15
BLANCHARD, STEVEN
7
Transfer
1/30/2015
0
RUSSELL, BOBBY
8
Approve
1/30/2015
0
Total Approval Duration
61
61-41=20
Please provide the RTF syntax for the same
Thanks & regards,
Satya

Hi Manikandan-S-Oracle,
I am getting error for while previewing this template with empty data.
It should show the empty report as well.
There might be some error with variable. Could you please check this. How to get the empty result.a
Empty data XML attached
Thanks in Advance

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