BigInch... your solution method is good, and I will use it, but not for this project. I like your OFFSET function approach and will use it. The one presented by Yakpol is similar to mine, except he, more clearly, uses the MOD function and not the INT function that I used. The final method I posted is modified from his. It can be used as the framework for a Condominium Costing program where the sums along the bottom are the expenditures for the year and the horizontal sum, modified for present or future, value can be determined. If you use an interval of 4 years in your example, the values don't change... whereas the completed one automatically adjusts the data to show each of four years...
If you needed a professional nutcracker that cost 1000 today, but the cost increased by 10 each year, but you only needed the services each three or four years... the final example accommodates that... and I can copy the lines easily... You can easily change the info in case the nutcracker was 1500 today and increased 20 each year but you only needed the services every six years.
Your OFFSET function approach to data is an excellent one, and I will use it... thanks...
Dik