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This video describes the queries behind an intuitive, interactive income statement in Power BI. You can purchase the template and dataset at https://accountinginsights.co.uk/prod.... Trade-off between maintainability and performance The template has a dataset of a little under 50,000 transactions. Organising the queries in the way outlined in this article produces a report that is very flexible and maintainable. Generally, in a situation where measures call other measures (as we have here), performance of the report will drop. Combining the layers of the measures will in many cases improve performance. As a development approach, I would start first by separating the measures along the lines that I have done in this template. It is easier to develop and test the report in this way. If performance is an issue, then I would recombine the layers of measures, testing as I go using the DAX Performance Analyzer.