=ЕСЛИ(BQ$ 2 >$BM3; 0 ;ОКРУГЛ((ЕСЛИ(BR$ 2 <$BM3;BR$ 2 ;$BM3)-BQ$ 2 )/($BM3-$BL3)*$BN3; 2 ))

=ЕСЛИ(BQ$ 2 >$BM3; 0 ;ОКРУГЛ((ЕСЛИ(BR$ 2 <$BM3;BR$ 2 ;$BM3)-BQ$ 2 )/($BM3-$BL3)*$BN3; 2 ))

=ОКРУГЛ($BN3/($BM3-$BL3+ 1 )*(МИН($BM3;BR$ 2 - 1 )-МАКС($BL3;BQ$ 2 )+ 1 ); 2 )

=СУММЕСЛИ(BQ3:CB3;">0";BQ3:CB3)

Function Min2D(ByVal v1 As Date, ByVal v2 As Date) As Date
    Min2D = IIf(v1 < v2, v1, v2)
End Function

Function Max2D(ByVal v1 As Date, ByVal v2 As Date) As Date
    Max2D = IIf(v1 > v2, v1, v2)
End Function

Sub Распределение()
    nRow = ActiveCell.Row
    dStart = Cells(nRow,  64 ).Value 'BL
    If IsEmpty(dStart) Then Exit Sub
    dEnd = Cells(nRow,  65 ).Value 'BM
    nSum = Cells(nRow,  66 ).Value 'BN
    nColSum =  67  ' BO
    nCol =  69  ' BQ
    i = nCol
    While IsDate(Cells( 2 , i).Value)
        Cells(nRow, i).ClearContents
        i = i +  1 
    Wend
    i = nCol
    nDaySum = nSum / (dEnd - dStart +  1 )
    dFirstDayMonth = CDate("01.01." & Year(dStart))
    While nSum >  0 
        Cells( 2 , i).Value = dFirstDayMonth
        dFirstDayMonthNext = DateAdd("m",  1 , dFirstDayMonth)
        nDays = Min2D(dEnd, dFirstDayMonthNext -  1 ) - Max2D(dStart, dFirstDayMonth) +  1 
        If dEnd >= dFirstDayMonth And dEnd <= dFirstDayMonthNext -  1  Then
            Cells(nRow, i).Value = nSum
            nSum =  0 
        Else
            Cells(nRow, i).Value = IIf(nDays <  0 ,  0 , Round(nDays * nDaySum,  2 ))
        End If
        dFirstDayMonth = dFirstDayMonthNext
        nSum = nSum - Cells(nRow, i).Value
        i = i +  1 
    Wend
    Cells(nRow, nColSum).Formula = "=SUM(" & Cells(nRow, nCol).Address(False, False) & ":" & Cells(nRow, i -  1 ).Address(False, False) & ")"
End Sub