Add rows to table that repeats unique column countdown starting from value in another column, for a set number of times.

let
    Source = Table.FromRows(Json.Document(Binary.Decompress(Binary.FromText("i45WcswpyEhU0lEyhWEDpVidaCWnosSyfKiQEQhDhJ0zEotyMlOBAsYwDJFwSc0pARljBsUg4VgA", BinaryEncoding.Base64), Compression.Deflate)), let _t = ((type nullable text) meta [Serialized.Text = true]) in type table [Toolname = _t, Toollife = _t, Currentlife = _t, Cost = _t]),
    #"Changed Type" = Table.TransformColumnTypes(Source,{{"Toollife", Int64.Type}, {"Currentlife", Int64.Type}, {"Cost", Int64.Type}}),
    Custom1 = let PartCount=10 in #table({"Part Count"}&#"Changed Type"[Toolname]&{"Total Changes","Total Cost"},List.Transform({1..PartCount},(x)=>let a=List.Transform(Table.ToRows(#"Changed Type"),each let n=Byte.From(Number.Mod(_{1}-x+1+_{2},_{1})=0) in {n,n*_{3}}),b=List.Zip(a) in {x}&b{0}&{List.Sum(b{0}),List.Sum(b{1})}))
in
    Custom1

let
    tools_raw = Table.FromRows(Json.Document(Binary.Decompress(Binary.FromText("i45WcswpyEhU0lEyhWEDpVidaCWnosSyfKiQEQhDhJ0zEotyMlOBAsYwDJFwSc0pARljBsUg4VgA", BinaryEncoding.Base64), Compression.Deflate)), let _t = ((type nullable text) meta [Serialized.Text = true]) in type table [Toolname = _t, Toollife = _t, Currentlife = _t, Cost = _t]),
    tools = Table.TransformColumnTypes(tools_raw,{{"Toollife", Int64.Type}, {"Currentlife", Int64.Type}, {"Cost", Currency.Type}}),
    // number of parts parameter
    parts_number = 10,
    // names and parts lists
    tool_names = List.Buffer(tools[Toolname]),
    parts_list = List.Buffer({1..parts_number}),
    // function calculates positions of tools and adds field with positions list to tool record
    fx_tools_add_positions = (r as record, parts as number) as record => 
        Record.AddField(
            r,
            "positions",
            List.Numbers(
                List.Max({r[Toollife] - r[Currentlife], 1}), 
                Number.RoundAwayFromZero(parts / r[Toollife]), 
                r[Toollife])
        ),
    // creates list of tools records from tools table
    tools_with_positions = 
        List.Buffer(
                List.Transform(
                    Table.ToRecords(tools),
                    each fx_tools_add_positions(_, parts_number)
                )
        ),
    // iterates list of parts then list of tools for each part to get rows of final table 
    r = List.Transform(
            parts_list,
            (x) => 
                let 
                    p = [part_count = x, total_changes = 0, total_cost = 0],
                    w = List.Accumulate(
                            List.Positions(tool_names),
                            p,
                            (s, c) => 
                                let 
                                    t_rec = tools_with_positions{c},
                                    bit = 
                                        Number.From(
                                            List.Contains(
                                                Record.Field(t_rec, "positions"), x
                                            )
                                        ),
                                    name_field = Record.AddField(s, t_rec[Toolname], bit),
                                    other_fields =
                                        Record.TransformFields(
                                            name_field,
                                            {{"total_changes", each s[total_changes] + bit},
                                            {"total_cost", each s[total_cost] + bit * t_rec[Cost]}}
                                        )
                                in other_fields
                        )
                in w
    ),
    // list of records >> table
    to_table = Table.FromRecords(r),
    // reordering columns. You may add rename columns step if you want
    reorder = Table.ReorderColumns(to_table,{"part_count"} & tool_names & {"total_changes", "total_cost"})
in
    reorder