MySQL 8.0

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CREATE TABLE company (id int, year int, dept varchar(10), amt int);

INSERT INTO company VALUES

(1, 2022, 'A', 100),

(1, 2022, 'B', 100),

(1, 2023, 'A', 100),

(1, 2023, 'B', 100),

(1, 2022, 'C', 125),

(1, 2023, 'C', 150),

(2, 2022, 'A', 100),

(2, 2022, 'B', 100),

(2, 2023, 'A', 100),

(2, 2023, 'B', 100),

(2, 2022, 'C', 155),

(2, 2023, 'C', 135);

select * from company;

Records: 12  Duplicates: 0  Warnings: 0

select id, year, sum(amt)

from company

Where dept not in ('B')

group by id, year