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Power Query or DAX for Generating Calculated Columns?

Power Query or DAX for Generating Calculated Columns?
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For P&L (Profit & Loss statement) visual we need to compute additional columns. We can do this either in a Power query or in DAX (Data analysis expressions). The conversation between junior and senior data analyst sheds some light on differences between both the approaches and figuring out which one is the best for a given situation

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