Apologies for the confusion.No Rick, the logic that you have provided is basically generating a sequence set of values with in the same sheet but i need other way around which means complete (P) sheet should have same set of value like ("1 Minutes -4431 01/01/2013")
and next occurence of (P) should have incremental value like (" 2 Minutes -4431 01/01/2013).

For example:
FreeP sheet : " 1 Minutes -4431 01/01/2013".
FreeS Sheet : " 0 Minutes -4431 01/01/2013"
CostP Sheet : "" 2 Minutes -4431 01/01/2013"
CostS Sheet : " 0 Minutes -4431 01/01/2013"

I hope this clears the confusion.