Each quarter's cell spans its three months. The page boundary falls inside the second one, so that cell closes at the foot of the page and opens again at the head of the next.
| Quarter | Month | Note |
|---|---|---|
| Q1 | January | Opening balance carried forward. |
| February | Nothing remarkable. | |
| March | Quarter closes. | |
| Q2 | April | The spanning cell starts here. |
| May | And the page boundary falls below this row. | |
| June | So this row, which ends the span, is carried over whole. | |
| Q3 | July | A third span, after the break. |
| August | Closing the table. | |
| Q4 | October | This note is deliberately long, on purpose: long enough that the spanning cell's own content overflows the page it opened on before the row that ends the span is even reached. The cell's box now closes at the foot of every page it passes through and reopens at the head of the next, rather than one box stretched from where it opened all the way to where the span ends. Padding this out with enough further sentences to make that genuinely happen on an A6 page is the whole point of this paragraph, so here are several more: the quarterly close took longer than usual this year because two suppliers changed their invoicing format at the same time, and reconciling both against the ledger by hand consumed most of the first week alone. A third supplier's statement arrived a full month late, which pushed the final reconciliation past the date this note was meant to be filed by, and that in turn delayed the quarter's own closing meeting by several more days than anyone had planned for going into it. |
| Q4 | November | |
| Q4 | December |