Once you have calculated these percentage changes, calculate the average of the changes for each item. You will end up with average percentage change from 2014-2016 for each line item above.

How should this look on an Excel and what is the Formula in Excel?

2014 2015 Percent Change 2015 2016 Percent Change Total Revenue $ 1,598,149.00 $ 1,637,375.00 2% $ 1,637,375.00 $ 1,713,620.00 5% Domestic company-owned restaurant expenses $ 701,854.00 $ 756,307.00 8% $ 756,307.00 $ 815,931.00 8% North America commissary and other expenses $ 703,671.00 $ 680,321.00 -3% $ 680,321.00 $ 681,606.00 0% International expenses $ 102,455.00 $ 104,691.00 2% $ 104,691.00 $ 113,103.00 8% General and administrative expenses $ 147,810.00 $ 163,626.00 11% $ 163,626.00 $ 163,812.00 0% Depreciation and amortization $ 39,965.00 $ 40,307.00 1% $ 40,307.00 $ 40,987.00 2% 2014 2015 Percent Change 2015 2016 Percent Change Total Revenue $ 1,598,149.00 $ 1,637,375.00 2% $ 1,637,375.00 $ 1,713,620.00 5% Domestic company-owned restaurant expenses $ 701,854.00 $ 756,307.00 8% $ 756,307.00 $ 815,931.00 8% North America commissary and other expenses $ 703,671.00 $ 680,321.00 -3% $ 680,321.00 $ 681,606.00 0% International expenses $ 102,455.00 $ 104,691.00 2% $ 104,691.00 $ 113,103.00 8% General and administrative expenses $ 147,810.00 $ 163,626.00 11% $ 163,626.00 $ 163,812.00 0% Depreciation and amortization $ 39,965.00 $ 40,307.00 1% $ 40,307.00 $ 40,987.00 2%