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@christianSpaceman
I've knocked something together that has a column to allow you to make the decision on what to replace the values with later - it seems like it's key here. It currently uses 'next available y' - though I'm not sure if that's useful for your application.
More complex might be 'same value as last year scaled by any annual trend'?
Though I'm not sure that it really takes you any further than where you already were feel free to pm me an email address to send to.