I SWEAR ILL EAT A WHOLE TUBE OF HORSE SPERM IF NO ONE EXPLAINS!! 10 9 8 7...I REALLY MEAN IT!!! 6 5 4....
Stop! Don't do it.
The 40
It's just a running (sub-)total of all the left hand sides so far.
1+4 = 5
(1+4) + 2+5 = 12
(1 + 4 + 2 + 5) + 3 + 6 = 21
(21) + 8 + 11 = 40.
The 96
The '+' is the function of two arguments f(x,y) = x(y+1).
f(1,4) = 1(4+1) = 5
f(2,5) = 2(5+1) = 12
f(3,6) = 3(6+1) = 21
f(8,11) = 8(11+1) = 96
Knowing persiandog to be a real trickster, there's likely a few more. I found the 96 and stopped. I wouldn't have known to look for other solutions without the additional answers. Anything else? Sorry for the spoilers but I'm a soft touch and was trained to always "show your work."