Enissay

foreach ($list as $key => $elmt) {

    if ( $elmt['val'] > $limit ){

        // many cases to consider
        switch ($flag) {
            case 'aaa':
                $sum += strtotime('now');
                break;              <= this breaks from the switch or the foreach ?

            case 'bbb':
                $sum += $elmt['val'];
                break;
            }

    }
}