A solution I use to budget a lot easier for quarterly expenses (for example my sewer bill is $100 each quarter). I like to save the right amount each month so then when the bill is due each quarter I have it. I use the Budget Plan sheet. Under the “Frequency” header in that sheet(Column H), set it to Monthly-AVG-Year. Then under the “Mult” header(column I), put 3. Then if you go to column Z for that expense, it will give you that quarterly expenses divided into monthly. If you enter that number on your Categories sheet, you then have your quarterly expenses turned into a monthly one, while still coming out the same quarterly. I hope that helps!