How to decrease stitches when knitting a charted pattern

I am knitting a free, charted pattern. The instructions for the back of the sweater are, > Using 3.5 mm needles, cast on 118 sts and work in

k2,p2 rib for 5 cm, beg and end 1st row with k2.
Change to 4 mm needles and patt st (see chart), evenly dec 3 sts in 1st row and beg with 14th st in chart [115 ]

The chart looks like this:

I understand I can use a knitting calculator to figure out when to do the decreases. However, do I do a row of decreases and then begin the chart? Or do I do my decreases while doing the first row of the chart?

And if its the latter, how do I read my stitches (ie tell which stitch I’m on) if I’m also actively decreasing (If I decrease at the 20th stitch, then what was the 22nd stitch is now the 21st)? Would I say I’m on the 35th stitch if there are 34 stitches on my right needle?

And lastly, do I repeat the last 20 stitches of the chart (and do my decreases) until I’m at 115 stitches? There’s only 40 stitches depicted on the chart.

Thank you! That’s a lot of questions, I know. This is my first charted pattern! Eek!

I’ve been back and forth with the company on this sweater awhile ago over the chart for all sizes. There are mistakes in the pattern and in the directions for the chart.
If you’d like you can decrease in the last row of rib. K2tog or p2tog but continue with the columns of knit and purls in the ribbing. Yes, the rib pattern will be interrupted but you’re about to change pattern anyway.
If you dec in the 1st row of the chart, don’t think of the decreased stitch as part of the chart. Decrease the 20th stitch with the next stitch and then go on to stitch 21 of the chart.

You’ll need to begin the chart on stitch 9 (not 14). Work the selvedge stitch (the +), start with stitch 9 and knit to stitch 20 (that’s 12sts). Repeat the red box 5 times (that’s 100sts) and finish the row with the 41st stitch of the chart followed by the selvedge stitch (the +). That adds up to 115sts.

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