Here is a form of cost sharing between partners where each holds a different percentage.

Other expenses (salaries, charges, electricity, cleaning, library), are divided equally (ie, divide by five.)
The resulting formula for LGR is then:
= SUM ($ B $ 3: $ B $ 4) * 30.35% + SUM ($ B $ 5: $ B $ 9) / 5
That is, the sum of 30, 35 percent of rental expense + plus one fifth of the sum of the remaining costs.
For the socio SER:
= SUM ($ B $ 3: $ B $ 4) * 19.65% + SUM ($ B $ 5: $ B $ 9) / 5
And for the other three partners, who together costs and manage accounts between them is:
= SUM ($ B $ 3: $ B $ 4) * 50% + SUM ($ B $ 5: $ B $ 9) / 5 * 3
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