In the first page, the moments of inertia of the individual sections A, B, and C are calculated about the individual centroids of A, B, and C, respectively, and then transferred to the base of the by adding Ad2 terms. Once the total inertia is calculated about the base, then the moment of inertia must be corrected to the centroid of the whole figure by subtracting Ad2, where A is the total cross sectional area and d is the location of the centroid w.r.t. the base, in this instance d = 28.07 mm.
This is done so that the correct moment of inertia of the entire figure about its centroid is calculated and can then be used to determine bending stress.