R-calculation every year after take last amount in column to next column in first row

Hi,
in CALC sheet I have many ranges and I will add every time could be about 100 ranges .
in ASSET sheet should brings the whole data from CALC sheet with change calculation in lastrow Net Cost Of Machines for each range .
should match assets name in column G for each range alone with assets name in column B for PURCHASING EXPENSES sheet then should merge amounts in column D for duplicates assets name based on asset name in column B and year in column A and add new row in ASSETS sheet for range is matched with assets name after that will change calculation Net Cost Of Machines for each range and take last amount from Net Cost Of Machines last row for each range and put in the beginning row for next year . so I highlighted what should change after add PURCHASING EXPENSES row . when add PURCHASING EXPENSES name should be based on sheet name "PURCHASING EXPENSES"
every time should delete data in assets sheet before create report.
thanks

perfect !
much appreciated for your help.