why 1st expression work but 2nd expression not working ?

Hi All

I have 1 st expression working fine :-

Expense On Sales & Promotion =

CALCULATE(SUM(GL_TI[C/D]),

Fin_Category[Summary]="SALES & RPOMOTION")*-1

Anuual Total_1 =

VAR Summary = SELECTEDVALUE(Format_PnL[Sub Category])

VAR Category =SELECTEDVALUE(Format_PnL[Category])

RETURN SWITCH(TRUE(),

SELECTEDVALUE(Format_PnL[Sub Category])="SALES & PROMOTION",[Expense On Sales & Promotion],

CALCULATE([Total Profit],FILTER(GL_TI,GL_TI[GL Description]=Category)))

See below image , it return SALES & PROMOTION With value is correct :-

Below is my 2nd expression not working :-

Expense On General & Admin Expense =

CALCULATE(SUM(GL_TI[C/D]),

Fin_Category[Summary]="GENERAL & ADMIN EXP")*-1

Anuual Total_2 =

VAR Summary = SELECTEDVALUE(Format_PnL[Sub Category])

VAR Category =SELECTEDVALUE(Format_PnL[Category])

RETURN SWITCH(TRUE(),

SELECTEDVALUE(Format_PnL[Sub Category])="SALES & PROMOTION",[Expense On Sales & Promotion],

SELECTEDVALUE(Format_PnL[Sub Category])="GENERAL & ADMIN EXP",[Expense On General & Admin Expense],

CALCULATE([Total Profit],FILTER(GL_TI,GL_TI[GL Description]=Category)))

See below image , it  still return SALES & PROMOTION With value is not correct , as it never return General & Admin Expense :-

My PBI file :-

https://www.dropbox.com/s/3z2h6o6lf4bcks1/GL_WORKING%20v005.pbix?dl=0

Paul