Excel How to concatenate cells using hierarchy and indent

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I received a task. Names and data has been changed. I received a Excel sheet with goods values, ident, description. Goal is to make description with using this tree data sources.

I would like to concatenate descriptions based on ident and hierarchy as shown below.

Excel example picture

I think something like this: https://www.youtube.com/watch?v=cQtufvRUbaI&t=314s&ab_channel=SixMinutes.Smarter.

My problem is, I don't know how to make rule that changes when indent amount goes up?

All help and ideas are appreciated!

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