Segmentation in a matrix table that will essentially show double counting

[quintans1]

I am trying to build a matrix table and tried to build a calculated column for segmentation, but what do I build if I need to see something as its own row essentially double counting? In the table below, Junior exists in both Corporate and Plant, but I would like to see it as its own row in the same matrix table.

Lets say I have data in a table like this:

But when I build out my matrix table I need this:

[quintans1]

Thank you

[Jihwan_Kim · Accepted solution]

Hi,

I am not sure if I understood your question correctly, but I tried to create a sample pbix file like below.

Please check the below picture and the attached pbix file.

USERELATIONSHIP function (DAX) - DAX | Microsoft Learn

expected result measure: = 
SWITCH (
    SELECTEDVALUE ( agency[agency] ),
    "junior",
        CALCULATE (
            SUM ( data[revenue] ),
            USERELATIONSHIP ( agency[agency], data[department] )
        ),
    SUM ( data[revenue] )
)