I do not profess to be an expert at this, but I think you can only go back 1 year at a time. But I also think that's all you need. In other words, come fall semester, you have to be under 85 scholarships. Your incoming class that year has to be under 25, except if you have early enrollees that can count against the previous year. So by the start of fall semester, whoever from the previous class that has cleared out and gone, you can shift guys from the current class over. But then that's the end of it. But I think it takes care of itself. Because once you move several guys over, now you've just freed up several slots in the current class the the next year's early enrollees can fill.
In other words, Georgia's 2019 class had 24 guys. 14 enrolled early. I don't know how many can count against the 2018 class (which was already beyond max at 26), because I haven't researched how many of them transferred out, quit, etc. I know at least a few did because you can find them in a quick google. So the 2019 class that shows 24 on paper might actually end up counting for only like 18 in 2019. So in 2020, the first 7 early enrollees Georgia takes can then count against 2019...meaning Georgia could take up to 32 players next year if they wanted to (if they had the room in the 85 total to do it). Again, I may be making bad assumptions here, because they may have early enrollee limits for how many can count backwards and so on. I don't know all the rules around this.