a
let
source= Excel.CurrentWorkbook(){[Name="Таблица1"]}[Content],
group = Table.Group(source, {"ID"}, {{"group", each let
list = _[Effort],
t1 = Table.AddIndexColumn(_,"index",0,1)
in Table.AddColumn(t1, "result", each try [Effort] - list{[index]-1} otherwise[Effort])
}}),
expand = Table.ExpandTableColumn(group, "group", {"title ", "Effort", "Date", "State", "Is carrent ", "result"})
in
expand