R - subscript out of bounds on if statement

Question

I have a ncol=10, nrow=343 matrix "E" containing letters "a", "b",..,or "f" standing for technologies, where "a" stands for gas. Whenever [row, col]="a" and [row+1,col] !="a" I add resale values for "a" in [row,col] from s_house_gas dim(ncol=10,nrow=10) where the rows are the years like in E. Additionally, resale values for "a" shall be added in E[5,] to account for a resale in the last year. The code below works, however, I want to add the condition that resale values shall not be added when [row+1] =="d" or "e" but I cannot seem to make it work. Maybe I have looked at it for too long but I would really appreciate your support here, I feel like I am very close.

HV <- rep.int(0, ncol(E))
R<- rbind(E,HV) 

i <- 0
for(col in 1:ncol(R)){
  for(row in 1:nrow(R)){
    if(R[row,col] == "a" && row <= 10){    
      i = i+1
      R[row,col] = i
    } else if (R[row,col] != "a" || row == 11){ 
      i = 0 
    } 
  }
}

R <- R[-11,]

Y <- R

for(row in 1:nrow(Y)){
  for(col in 1:ncol(Y)){
    if(Y[row,col] == "a" || Y[row,col] == "b"|| Y[row,col] == "c" || Y[row,col] == "d"|| Y[row,col] == "e"|| Y[row,col] == "f"){
      Y[row,col] = 0
    }
  }
}

Y <- apply(Y, 2,as.numeric) 

L <- rbind(HV,Y,HV)
M <- matrix(0L, nrow = dim(L)[1], ncol = dim(L)[2])
for(col in 1:ncol(L)){
  for (row in 2:nrow(L)) {
    if(L[row,col] == 0 && L[row-1,col] != 0) {
      M[row,col] = row-1-L[row-1,col]
    }
  }
}

I <- M
N <- matrix(0, nrow = dim(I)[1], ncol = dim(I)[2])
i <- 0
j <- 0
for(row in 2:nrow(I)){
  for(col in 1:ncol(I)){
    if(I[row,col] != 0){
      i = L[row-1,col]
      j = M[row,col]
      N[row-1,col] = s_house_gas[i, j]
    }
  }
}


resale_gas <- N[c(-1,-12),]
resale_gas <- matrix(resale_gas, ncol=343, nrow=10)

EDIT

library(xts)
library(stringi)
library(gtools)

t <- c("a","b","c","d","e","f")
E <- t(permutations(6,5, v=t,repeats.allowed=T))
s_house_gas <- 15:11

     [,1] [,2] [,3] [,4] [,5] [,6] [,7] [,8]
[1,] "a"  "a"  "a"  "a"  "a"  "a"  "a"  "a" 
[2,] "a"  "a"  "a"  "a"  "a"  "a"  "a"  "a" 
[3,] "a"  "a"  "a"  "a"  "a"  "a"  "a"  "a" 
[4,] "a"  "a"  "a"  "a"  "a"  "a"  "b"  "b" 
[5,] "a"  "b"  "c"  "d"  "e"  "f"  "a"  "b" 

This is what I tried:

HV <- rep.int(0, ncol(E))
R<- rbind(E,HV) 

i <- 0
for(col in 1:ncol(R)){
  for(row in 1:(nrow(R)-1)){
    if(R[row,col] == "a" && R[row+1,col] != "d" && row <= 10 || R[row,col] == "a" && R[row+1,col] != "e" && row <= 10){    
      i = i+1
      R[row,col] = i
    } else if (R[row,col] != "a" || row == 11){ 
      i = 0 
    } 
  }
}

R <- R[-11,]
Y <- R

for(row in 1:nrow(Y)){
  for(col in 1:ncol(Y)){
    if(Y[row,col] == "a" || Y[row,col] == "b"|| Y[row,col] == "c" || Y[row,col] == "d"|| Y[row,col] == "e"|| Y[row,col] == "f"){
      Y[row,col] = 0
    }
  }
}

Y <- apply(Y, 2,as.numeric) 

L <- rbind(HV,Y,HV)
M <- matrix(0L, nrow = dim(L)[1], ncol = dim(L)[2])
for(col in 1:ncol(L)){
  for (row in 2:nrow(L)) {
    if(L[row,col] == 0 && L[row-1,col] != 0) {
      M[row,col] = row-1-L[row-1,col]
    }
  }
}

I <- M
N <- matrix(0, nrow = dim(I)[1], ncol = dim(I)[2])
i <- 0
j <- 0
for(row in 2:nrow(I)){
  for(col in 1:ncol(I)){
    if(I[row,col] != 0){
      i = L[row-1,col]
      j = M[row,col]
      N[row-1,col] = s_house_gas[i, j]
    }
  }
}


resale_gas <- N[c(-1,-12),]
resale_gas <- matrix(resale_gas, ncol=343, nrow=10)