Column Expression, nested if statements referencing to previous row

Hi, I am trying to figure out how to best replicate the following excel function (which goes for the whole column) in a Column Expression node, which I think might be my best bet. The following function is located in column B, showing three row’s worth


Column X contains either 2023 or 2022 in every cell and column A consists of a six digit identifier that has been sorted ascending but may appear multiple times, which the formula works with.

Not a javascript user but after looking at a bunch of other forum submissions, I have been trying to figure out using if functions in Column Expression and possibly using a column offset function to refer to the previous row in the same way the original excel formula does but not able to wrap my head around it - any brighter minds with better ideas?

regarding nested if conditions column expressions would also be my first idea if you don’t want to script it.

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