OmniOutliner fits this bill nicely. It is Mac only, but it does do precisely what you want, and very well too.
Here's a screenshot of it being used to sum times rather than money, but the function is basically the same.
Here's a comparison of Outliners that may help you find one that will work for you.
Take a look at SmartSheet - www.smartsheet.com - I've been using it for a while and I'm still very happy with it
Depending on how many levels of nesting, maybe you should consider using a spreadsheet for this task?
For the top level, you could have the number in column A, and then use columns D for the description. Then use columns B&D for the second level and C&D for the third level. Then use the columns to the right of these to store figures and/or formulas for doing the totals/subtotals.
I think you could make something like this work, but you would want to be very care ful to get your formulas right (maybe build in some error-checking formulas?)
EDIT: Fixed obvious problem with formatting described. Do not post when very tired!
you can use mind mapping software to do this using mindjet mindmanager it's leaves can be simple spreadsheets if you use tpassist this can rollup numerous leaves into summary nodes to create dashboards
