@fanfare , in 2022 Pub 590-A, the example on page 29 is referring to the paragraph at the end of page 28 which describes applying prior year excess contributions as current-year contributions.
@talktoandyli , it's doubtful that the January 1 values would be appropriate non-adjusted opening balances because the contributions probably could not have been made on January 1. If the (first, if more than one) contribution for 2022 was made, say, January 15, 2022, the non-adjusted opening balance would be the balance on January 15 not including the contribution made on that date, not the January 1 balance (unless invested in a way that would not have resulted in a balance change between January 1 and January 15, which seems implausible given the subsequent balances).
