The formulas don't appear to work on the Depreciation Grid or the Reverse Depreciation Rates Method (in the grid itself)

This is what it appears to be doing??

=IF(1<"Depn - Yr 1",,1000*OFFSET(blank,,1-"Depn - Yr 1+1))

Can you explain please - it's slide 37 and 38 - I've tried snipping the slide to upload but the website won't let me - says too big

There doesn't appear to be a workbook with these examples in other than the slides