Allocate Values from a table into columns under corresponding Months

Hi
For gaps =3 use in D4

Formula:

=IFERROR(IF($C4>COLUMN(D4),"",IF($C4=COLUMN(D4),INDEX(PS!$E$4:$N$25,$B4,1),IF($C4=COLUMN(D4)-1,INDEX(PS!$E$4:$N$25,$B4,2),

IF(MOD(COLUMN(D4)-$C4,3)=1,INDEX(PS!$E$4:$N$25,$B4,INT((COLUMN(D4)-$C4)/3)+2),"")))),"")

You can use a cell to set the value of gap for all, or a new column to set the gap for each unit.