---
url: /set-instructions/variance-using-prior-two-members-reversed.md
description: >-
  Creates a variance entry from the last two members in the working set - the
  reversed difference, earlier minus later.
---

# Variance Using Prior Two Members (Reversed)

The reversed subtraction order of [Variance Using Prior Two Members](/set-instructions/variance-using-prior-two-members) - appends a computed variance entry based on the last two elements in the working list, earlier member minus later member instead of later minus earlier.

#### Example

```
1. Element: 2023 Actual, 2024 Actual
2. Variance Using Prior Two Members (Reversed)
```

Adds a variance column showing `2023 Actual` minus `2024 Actual` - the reverse of the default later-minus-earlier direction. Useful when a report's convention treats a positive number as favourable-to-budget (e.g. `Budget` minus `Actual`) rather than as a straightforward year-over-year change.

![All four Variance instructions computed from the same two elements, 2023 Actual and 2024 Actual](/set-instructions-example-variance.svg)