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After removing the results columns from your input, the WF transposes Years and Months to get the data into a long format. These are joined and unioned to give one row for each Contract and year. The first Multi-row tool calculates the number of months to be allocated from the previous year. The next one calculates the revenue for the current year taking into account any left over from the previous one. A crosstab and rename to get the results in the correct format
Finally, these are joined back to your original data.
In the calculation for the revenue, I prorated the amounts based on the number of months in the start year.