Option Explicit
Dim Spalte As Long, Grenzwert As Double, dKum As Double, arrRng() As Variant
Sub aTest()
Spalte = 1: Grenzwert = 20
Columns(Spalte).Offset(, 1).Resize(, 2).Clear
aKumu 1
End Sub
Sub aKumu(Start As Long)
Dim x As Long, y As Long
Dim Rng As Range
With Columns(Spalte)
Set Rng = .Range(.Cells(Start), .Cells(.Cells.Count).End(xlUp)).Resize(, 3)
arrRng = Rng.Value
For x = LBound(arrRng, 1) To UBound(arrRng, 1)
If IsNumeric(arrRng(x, 1)) And arrRng(x, 1) >= Grenzwert Then
arrRng(x, 2) = Grenzwert
arrRng(x, 3) = arrRng(x, 2) - Grenzwert
Else
If IsNumeric(arrRng(x, 1)) Then
y = aKumIt(x, arrRng(x, 1))
If y <= UBound(arrRng, 1) Then
arrRng(y, 2) = Grenzwert
arrRng(y, 3) = dKum - Grenzwert
dKum = 0
x = y
Else
Exit For
End If
End If
End If
Next x
.Cells(1).Resize(UBound(arrRng, 1), UBound(arrRng, 2)).Value = arrRng
End With
End Sub
Function aKumIt(Rw As Long, ByVal Wert As Double) As Long
Dim x As Long, Kum As Double
Kum = Kum + Wert
For x = Rw + 1 To UBound(arrRng, 1)
If IsNumeric(arrRng(x, 1)) Then _
Kum = Kum + arrRng(x, 1)
If Kum >= Grenzwert Then Exit For
Next x
dKum = Kum
aKumIt = x
End Function