Comparison period is used to see the amount in different period.
For example You want to do a trial balance for 12 months - then You do 12 columns, where on 1st the comparison is empty, and on all others you enter 1M, 2M, 3M, 4M....11M. Then when you run a report You must provide filter for January, and in 2nd column you will see +1M = February, and on 12th column You will see +11Months = December of the same year.
Similarly the comparison can be used to see Balance/Sales last Year = -1Y
Take a look at this website as it has a lot of examples. It's about Dynamics NAV Account Schedules (renamed to Financial Reporting in BC) but the concepts about Comparison Period Formulas and Comparison Date Formulas still apply to BC and to Sales Analysis Reports - Account Schedule Formulas | Dynamics NAV Financials
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