Deductions & credits

Sorry to reply so delayed but I appreciate your reply.  I do have another associated question.  If I utilized more than the foreign taxes paid in a given year, and the previous year was "fully utilized", should I increase the utilized amount going back two years.  I know it is a running total for 10 years, with each new year dropping the earliest year, can I even "utilize" a year going back 5 years or just the "previous" year?