This pattern is a useful technique to compare the value of a measure in different time periods. For example, we can compare the sales of the last month against a user-defined period. The two time periods might have a different number of days, like comparing one month against a full year. When the durations of both time periods are different, we should adjust the values to make a fair comparison.
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Curriculum
Comparing different time periods
About the Comparing different time periods pattern
DAX Patterns collection