Note that in the above image, although there is a time axis that shows absolute years (2025, 2026, …), in fact the depreciation percentages (in red font, cells D6:H6) are “generic”. That is, the 40% depreciation (cell D6) corresponds to the percentage that applies in the year of purchase, with 30% (cell E6) being the amount in the second year, and so on. On the other hand, the purchase value (cell C6) is the value at a specific absolute date (i.e. the very end of 2024 or the very beginning of 2025).
In other words, one could represent the first rows more accurately as a range with specific dates that shows the equipment purchases, and a range with generic items that shows the depreciation schedule. This is shown in the following figure, with row 2 containing the specific dates, and row 5 the generic dates: