Sub ertert()
Dim x, i&, rw&, cl&, dl#

With Sheets("труба")
    x = .Range("A2:B" & .Cells(Rows.Count, 1).End(xlUp).Row).Value
End With
cl = 1: rw = 15   '15-я строка на листе "трасс.линия"

With Sheets("трасс.линия")
    For i = 16 To 406 Step 5
        .Cells(i, 2).Resize(3, 8).ClearContents
    Next i

    For i = 1 To UBound(x)
        If Len(x(i, 1)) * Len(x(i, 2)) Then
            cl = cl + 1
            If cl = 10 Then cl = 2: rw = rw + 5
            If InStr(.Cells(rw, cl), "УЗА") = 0 Then    'ячейки с УЗА пропускаем
                dl = dl + x(i, 2)    'общ.длина
                .Cells(rw, cl)(2, 1) = x(i, 1)    'мат.
                .Cells(rw, cl)(3, 1) = x(i, 2)    'длина
                .Cells(rw, cl)(4, 1) = dl
            End If
        End If
    Next i
End With
End Sub