Sub Main()  
    Dim r As Range, i As Long
    Set r = Range("A2", Cells(Rows.Count, "A").End(xlUp))
    For i = 1 To r.Count
         r(i).Offset(, 3).Formula = "=" & r(i).Offset(, 2).Address & "+" & r(i - 1).Offset(, 3).Address
         If r(i) <> r(i).Offset(-1) Then r(i).Offset(, 3) = r(i).Offset(, 2)
    Next i
End Sub