The row dimension of the TABLE statement creates a row for each formatted value of Region. Nested within these rows is a row for each formatted value of Division. The analysis variable Expenditures and the Sum statistic are also included in the row dimension, so PROC TABULATE creates row headings for them as well. The text in quotation marks specifies the headings. In the case of Expenditures and Sum, the headings are blank.
   table region*division*expenditures=' '*sum=' ',