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=BYROW(Q10:Q55, LAMBDA(assetGroup,
    SUM(
        FILTER(
            Tbl_Assets[WDV on Year 0],
            (Tbl_Assets[Asset Group as per Co. Act (SCH II)] = assetGroup) *
            ((Tbl_Assets[Disposal Date] > StartDate) + (Tbl_Assets[Disposal Date] = 0)),
            0
        )
    )
))