Possible error? (Excess or Deficiency)

bulubala

https://battleactsmain.ca/wiki6c/CCIR.Instructions#Excess_.28Deficiency.29_using_Page_60.45

So the answer says we are excluding the current 2022. However, if 2022 were the current year (we are at 2022 year end), I believe there shouldn't be any ultimate claims for 2022 at prior year (6907). Am I misunderstanding anything here?

Thanks.

graham

You are correct. That cell got filled in by accident.