Option Explicit
Sub Macro3()
Dim WS As Worksheet
Dim Derlig
'
For Each WS In Sheets
WS.Activate
Derlig = Range("G65536").End(xlUp).Row
Range("G" & Derlig).Offset(1, 0).Value = "Adjustment estimated costs vs real costs*"
Range("G" & Derlig).Offset(2, 0).Value = "TOTAL ADJUSTED:"
Range("G" & Derlig).Offset(4, 0).Value = _
"*The costs being based on an estimation of the last year. The adjustment allows to take into account real costs."
Range("G" & Derlig).Offset(1, 9).FormulaR1C1 = "=R[-1]C*(-0.0199241816431322)"
Range("G" & Derlig).Offset(2, 9).FormulaR1C1 = "=R[-2]C+R[-1]C"
Next WS
End Sub