I see an old FileMaker file extension. What version are you using?
Filemaker Pro 11.0v4
I am more than willing to upgrade to FMP's latest version if that makes a difference in getting what I need.
I just didn't want to waste time giving a suggestion that doesn't work with your current version. Upgrading to a newer version would be a good idea, but for now, I can just limit my suggestions to things that work with your current version.
a) to copy data from one table to another does not require exporting then importing. Much of the time, you can simply import to move the data from one table to another. Yes, this could be automated via a script, but I have no idea yet as to what user actions you'd want to use to trip that "trigger". Nor is it clear why you need a separate table for one category of expenses instead of putting all expenses in the same table.
b) the relationship between Total Expenses, the TO on which this layout is based, makes no sense. Why does the relationship use the ≠ operator instead of = for the date fields?
c) if you just want the totals and sub totals, not the individual amounts, remove the body layout part from the body.