Sub Recap()
Dim t, n&, rest(), j&, i&, x, y
t = Range("B4:D" & Range("B" & Rows.Count).End(xlUp).Row + 3)
n = Application.Sum(Application.Index(t, , 3))
ReDim rest(1 To IIf(n, n, 1), 1 To 2)
j = 1
For i = 1 To UBound(t)
x = t(i, 1): y = t(i, 2)
For j = j To j + Val(t(i, 3)) - 1
rest(j, 1) = x: rest(j, 2) = y
Next
Next
If n Then [G4].Resize(n, 2) = rest
Range("G" & n + 4 & ":H" & Rows.Count).Delete xlUp
End Sub