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m = Application.Max(0, Round((.Range("f1") - (B + B.Offset(, 1))) / B.Offset(, 1), 0))
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Private Sub CommandButton1_Click()
With Sheet1

Set Rng = .Range(.[D5], .[D65536].End(xlUp))

       For Each B In Rng

         If IsDate(B) And (B + B.Offset(, 1) < .Range("f1")) Then

         m = Application.Max(0, Round((.Range("f1") - (B + B.Offset(, 1))) / B.Offset(, 1), 0))

         B.Offset(, 3) = B + B.Offset(, 1) + m * B.Offset(, 1)

         ElseIf IsDate(B) And (B + B.Offset(, 1) > .Range("f1")) Then

         B.Offset(, 3) = B + B.Offset(, 1)

         End If

       Next

End With
End Sub

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m = Application.Max(0, Round((.Range("f1") - (B + B.Offset(, 1))) / B.Offset(, 1), 0))
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m = Application.Max(0, Application.RoundUp((.Range("f1") - (B + B.Offset(, 1))) / B.Offset(, 1), 0))
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