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+---
+description: 'Comprehensive Power BI DAX best practices and patterns based on Microsoft guidance for creating efficient, maintainable, and performant DAX formulas.'
+applyTo: '**/*.{pbix,dax,md,txt}'
+---
+
+# Power BI DAX Best Practices
+
+## Overview
+This document provides comprehensive instructions for writing efficient, maintainable, and performant DAX (Data Analysis Expressions) formulas in Power BI, based on Microsoft's official guidance and best practices.
+
+## Core DAX Principles
+
+### 1. Formula Structure and Variables
+Always use variables to improve performance, readability, and debugging:
+
+```dax
+// ✅ PREFERRED: Using variables for clarity and performance
+Sales YoY Growth % =
+VAR CurrentSales = [Total Sales]
+VAR PreviousYearSales = 
+    CALCULATE(
+        [Total Sales],
+        SAMEPERIODLASTYEAR('Date'[Date])
+    )
+RETURN
+    DIVIDE(CurrentSales - PreviousYearSales, PreviousYearSales)
+
+// ❌ AVOID: Repeated calculations without variables  
+Sales YoY Growth % =
+DIVIDE(
+    [Total Sales] - CALCULATE([Total Sales], SAMEPERIODLASTYEAR('Date'[Date])),
+    CALCULATE([Total Sales], SAMEPERIODLASTYEAR('Date'[Date]))
+)
+```
+
+**Key Benefits of Variables:**
+- **Performance**: Calculations are evaluated once and cached
+- **Readability**: Complex formulas become self-documenting
+- **Debugging**: Can temporarily return variable values for testing
+- **Maintainability**: Changes need to be made in only one place
+
+### 2. Proper Reference Syntax
+Follow Microsoft's recommended patterns for column and measure references:
+
+```dax
+// ✅ ALWAYS fully qualify column references
+Customer Count = 
+DISTINCTCOUNT(Sales[CustomerID])
+
+Profit Margin = 
+DIVIDE(
+    SUM(Sales[Profit]),
+    SUM(Sales[Revenue])
+)
+
+// ✅ NEVER fully qualify measure references
+YTD Sales Growth = 
+DIVIDE([YTD Sales] - [YTD Sales PY], [YTD Sales PY])
+
+// ❌ AVOID: Unqualified column references
+Customer Count = DISTINCTCOUNT([CustomerID])  // Ambiguous
+
+// ❌ AVOID: Fully qualified measure references
+Growth Rate = DIVIDE(Sales[Total Sales] - Sales[Total Sales PY], Sales[Total Sales PY])  // Breaks if measure moves
+```
+
+### 3. Error Handling Strategies
+Implement robust error handling using appropriate patterns:
+
+```dax
+// ✅ PREFERRED: Use DIVIDE function for safe division
+Profit Margin = 
+DIVIDE([Total Profit], [Total Revenue])
+
+// ✅ PREFERRED: Use defensive strategies in model design
+Average Order Value = 
+VAR TotalOrders = COUNTROWS(Orders)
+VAR TotalRevenue = SUM(Orders[Amount])
+RETURN
+    IF(TotalOrders > 0, DIVIDE(TotalRevenue, TotalOrders))
+
+// ❌ AVOID: ISERROR and IFERROR functions (performance impact)
+Profit Margin = 
+IFERROR([Total Profit] / [Total Revenue], BLANK())
+
+// ❌ AVOID: Complex error handling that could be prevented
+Unsafe Calculation = 
+IF(
+    OR(
+        ISBLANK([Revenue]),
+        [Revenue] = 0
+    ),
+    BLANK(),
+    [Profit] / [Revenue]
+)
+```
+
+## DAX Function Categories and Best Practices
+
+### Aggregation Functions
+```dax
+// Use appropriate aggregation functions for performance
+Customer Count = DISTINCTCOUNT(Sales[CustomerID])  // ✅ For unique counts
+Order Count = COUNTROWS(Orders)                    // ✅ For row counts  
+Average Deal Size = AVERAGE(Sales[DealValue])      // ✅ For averages
+
+// Avoid COUNT when COUNTROWS is more appropriate
+// ❌ COUNT(Sales[OrderID]) - slower for counting rows
+// ✅ COUNTROWS(Sales) - faster and more explicit
+```
+
+### Filter and Context Functions
+```dax
+// Efficient use of CALCULATE with multiple filters
+High Value Customers = 
+CALCULATE(
+    DISTINCTCOUNT(Sales[CustomerID]),
+    Sales[OrderValue] > 1000,
+    Sales[OrderDate] >= DATE(2024,1,1)
+)
+
+// Proper context modification patterns
+Same Period Last Year = 
+CALCULATE(
+    [Total Sales],
+    SAMEPERIODLASTYEAR('Date'[Date])
+)
+
+// Using FILTER appropriately (avoid as filter argument)
+// ✅ PREFERRED: Direct filter expression
+High Value Orders = 
+CALCULATE(
+    [Total Sales],
+    Sales[OrderValue] > 1000
+)
+
+// ❌ AVOID: FILTER as filter argument (unless table manipulation needed)
+High Value Orders = 
+CALCULATE(
+    [Total Sales],
+    FILTER(Sales, Sales[OrderValue] > 1000)
+)
+```
+
+### Time Intelligence Patterns
+```dax
+// Standard time intelligence measures
+YTD Sales = 
+CALCULATE(
+    [Total Sales],
+    DATESYTD('Date'[Date])
+)
+
+MTD Sales = 
+CALCULATE(
+    [Total Sales],
+    DATESMTD('Date'[Date])
+)
+
+// Moving averages with proper date handling
+3-Month Moving Average = 
+VAR CurrentDate = MAX('Date'[Date])
+VAR StartDate = EDATE(CurrentDate, -2)
+RETURN
+    CALCULATE(
+        DIVIDE([Total Sales], 3),
+        DATESBETWEEN(
+            'Date'[Date],
+            StartDate,
+            CurrentDate
+        )
+    )
+
+// Quarter over quarter growth
+QoQ Growth = 
+VAR CurrentQuarter = [Total Sales]
+VAR PreviousQuarter = 
+    CALCULATE(
+        [Total Sales],
+        DATEADD('Date'[Date], -1, QUARTER)
+    )
+RETURN
+    DIVIDE(CurrentQuarter - PreviousQuarter, PreviousQuarter)
+```
+
+### Advanced DAX Patterns
+```dax
+// Ranking with proper context
+Product Rank = 
+RANKX(
+    ALL(Product[ProductName]),
+    [Total Sales],
+    ,
+    DESC,
+    DENSE
+)
+
+// Running totals
+Running Total = 
+CALCULATE(
+    [Total Sales],
+    FILTER(
+        ALL('Date'[Date]),
+        'Date'[Date] <= MAX('Date'[Date])
+    )
+)
+
+// ABC Analysis (Pareto)
+ABC Classification = 
+VAR CurrentProductSales = [Total Sales]
+VAR TotalSales = CALCULATE([Total Sales], ALL(Product))
+VAR RunningTotal = 
+    CALCULATE(
+        [Total Sales],
+        FILTER(
+            ALL(Product),
+            [Total Sales] >= CurrentProductSales
+        )
+    )
+VAR PercentageOfTotal = DIVIDE(RunningTotal, TotalSales)
+RETURN
+    SWITCH(
+        TRUE(),
+        PercentageOfTotal <= 0.8, "A",
+        PercentageOfTotal <= 0.95, "B",
+        "C"
+    )
+```
+
+## Performance Optimization Techniques
+
+### 1. Efficient Variable Usage
+```dax
+// ✅ Store expensive calculations in variables
+Complex Measure = 
+VAR BaseCalculation = 
+    CALCULATE(
+        SUM(Sales[Amount]),
+        FILTER(
+            Product,
+            Product[Category] = "Electronics"
+        )
+    )
+VAR PreviousYear = 
+    CALCULATE(
+        BaseCalculation,
+        SAMEPERIODLASTYEAR('Date'[Date])
+    )
+RETURN
+    DIVIDE(BaseCalculation - PreviousYear, PreviousYear)
+```
+
+### 2. Context Transition Optimization
+```dax
+// ✅ Minimize context transitions in iterator functions
+Total Product Profit = 
+SUMX(
+    Product,
+    Product[UnitPrice] - Product[UnitCost]
+)
+
+// ❌ Avoid unnecessary calculated columns in large tables
+// Create in Power Query instead when possible
+```
+
+### 3. Efficient Filtering Patterns
+```dax
+// ✅ Use table expressions efficiently
+Top 10 Customers = 
+CALCULATE(
+    [Total Sales],
+    TOPN(
+        10,
+        ALL(Customer[CustomerName]),
+        [Total Sales]
+    )
+)
+
+// ✅ Leverage relationship filtering
+Sales with Valid Customers = 
+CALCULATE(
+    [Total Sales],
+    FILTER(
+        Customer,
+        NOT(ISBLANK(Customer[CustomerName]))
+    )
+)
+```
+
+## Common DAX Anti-Patterns to Avoid
+
+### 1. Performance Anti-Patterns
+```dax
+// ❌ AVOID: Nested CALCULATE functions
+Inefficient Nested = 
+CALCULATE(
+    CALCULATE(
+        [Total Sales],
+        Product[Category] = "Electronics"
+    ),
+    'Date'[Year] = 2024
+)
+
+// ✅ PREFERRED: Single CALCULATE with multiple filters
+Efficient Single = 
+CALCULATE(
+    [Total Sales],
+    Product[Category] = "Electronics",
+    'Date'[Year] = 2024
+)
+
+// ❌ AVOID: Converting BLANK to zero unnecessarily
+Sales with Zero = 
+IF(ISBLANK([Total Sales]), 0, [Total Sales])
+
+// ✅ PREFERRED: Keep BLANK as BLANK for better visual behavior
+Sales = SUM(Sales[Amount])
+```
+
+### 2. Readability Anti-Patterns
+```dax
+// ❌ AVOID: Complex nested expressions without variables
+Complex Without Variables = 
+DIVIDE(
+    CALCULATE(SUM(Sales[Revenue]), Sales[Date] >= DATE(2024,1,1)) - 
+    CALCULATE(SUM(Sales[Revenue]), Sales[Date] >= DATE(2023,1,1), Sales[Date] < DATE(2024,1,1)),
+    CALCULATE(SUM(Sales[Revenue]), Sales[Date] >= DATE(2023,1,1), Sales[Date] < DATE(2024,1,1))
+)
+
+// ✅ PREFERRED: Clear variable-based structure
+Year Over Year Growth = 
+VAR CurrentYear = 
+    CALCULATE(
+        SUM(Sales[Revenue]),
+        Sales[Date] >= DATE(2024,1,1)
+    )
+VAR PreviousYear = 
+    CALCULATE(
+        SUM(Sales[Revenue]),
+        Sales[Date] >= DATE(2023,1,1),
+        Sales[Date] < DATE(2024,1,1)
+    )
+RETURN
+    DIVIDE(CurrentYear - PreviousYear, PreviousYear)
+```
+
+## DAX Debugging and Testing Strategies
+
+### 1. Variable-Based Debugging
+```dax
+// Use this pattern for step-by-step debugging
+Debug Measure = 
+VAR Step1 = CALCULATE([Sales], 'Date'[Year] = 2024)
+VAR Step2 = CALCULATE([Sales], 'Date'[Year] = 2023)  
+VAR Step3 = Step1 - Step2
+VAR Step4 = DIVIDE(Step3, Step2)
+RETURN
+    -- Return different variables for testing:
+    -- Step1  -- Test current year sales
+    -- Step2  -- Test previous year sales  
+    -- Step3  -- Test difference calculation
+    Step4     -- Final result
+```
+
+### 2. Testing Patterns
+```dax
+// Include data validation in measures
+Validated Measure = 
+VAR Result = [Complex Calculation]
+VAR IsValid = 
+    Result >= 0 && 
+    Result <= 1 && 
+    NOT(ISBLANK(Result))
+RETURN
+    IF(IsValid, Result, BLANK())
+```
+
+## Measure Organization and Naming
+
+### 1. Naming Conventions
+```dax
+// Use descriptive, consistent naming
+Total Sales = SUM(Sales[Amount])
+Total Sales YTD = CALCULATE([Total Sales], DATESYTD('Date'[Date]))
+Total Sales PY = CALCULATE([Total Sales], SAMEPERIODLASTYEAR('Date'[Date]))
+Sales Growth % = DIVIDE([Total Sales] - [Total Sales PY], [Total Sales PY])
+
+// Prefix for measure categories
+KPI - Revenue Growth = [Sales Growth %]
+Calc - Days Since Last Order = DATEDIFF(MAX(Orders[OrderDate]), TODAY(), DAY)
+Base - Order Count = COUNTROWS(Orders)
+```
+
+### 2. Measure Dependencies
+```dax
+// Build measures hierarchically for reusability
+// Base measures
+Revenue = SUM(Sales[Revenue])
+Cost = SUM(Sales[Cost])
+
+// Derived measures  
+Profit = [Revenue] - [Cost]
+Margin % = DIVIDE([Profit], [Revenue])
+
+// Advanced measures
+Profit YTD = CALCULATE([Profit], DATESYTD('Date'[Date]))
+Margin Trend = [Margin %] - CALCULATE([Margin %], PREVIOUSMONTH('Date'[Date]))
+```
+
+## Model Integration Best Practices
+
+### 1. Working with Star Schema
+```dax
+// Leverage proper relationships
+Sales by Category = 
+CALCULATE(
+    [Total Sales],
+    Product[Category] = "Electronics"
+)
+
+// Use dimension tables for filtering
+Regional Sales = 
+CALCULATE(
+    [Total Sales],
+    Geography[Region] = "North America"
+)
+```
+
+### 2. Handle Missing Relationships
+```dax
+// When direct relationships don't exist
+Cross Table Analysis = 
+VAR CustomerList = VALUES(Customer[CustomerID])
+RETURN
+    CALCULATE(
+        [Total Sales],
+        FILTER(
+            Sales,
+            Sales[CustomerID] IN CustomerList
+        )
+    )
+```
+
+## Advanced DAX Concepts
+
+### 1. Row Context vs Filter Context
+```dax
+// Understanding context differences
+Row Context Example = 
+SUMX(
+    Sales,
+    Sales[Quantity] * Sales[UnitPrice]  // Row context
+)
+
+Filter Context Example = 
+CALCULATE(
+    [Total Sales],  // Filter context
+    Product[Category] = "Electronics"
+)
+```
+
+### 2. Context Transition
+```dax
+// When row context becomes filter context
+Sales Per Product = 
+SUMX(
+    Product,
+    CALCULATE([Total Sales])  // Context transition happens here
+)
+```
+
+### 3. Extended Columns and Computed Tables
+```dax
+// Use for complex analytical scenarios
+Product Analysis = 
+ADDCOLUMNS(
+    Product,
+    "Total Sales", CALCULATE([Total Sales]),
+    "Rank", RANKX(ALL(Product), CALCULATE([Total Sales])),
+    "Category Share", DIVIDE(
+        CALCULATE([Total Sales]),
+        CALCULATE([Total Sales], ALL(Product[ProductName]))
+    )
+)
+```
+
+### 4. Advanced Time Intelligence Patterns
+```dax
+// Multi-period comparisons with calculation groups
+// Example showing how to create dynamic time calculations
+Dynamic Period Comparison = 
+VAR CurrentPeriodValue = 
+    CALCULATE(
+        [Sales],
+        'Time Intelligence'[Time Calculation] = "Current"
+    )
+VAR PreviousPeriodValue = 
+    CALCULATE(
+        [Sales],
+        'Time Intelligence'[Time Calculation] = "PY"
+    )
+VAR MTDCurrent = 
+    CALCULATE(
+        [Sales],
+        'Time Intelligence'[Time Calculation] = "MTD"
+    )
+VAR MTDPrevious = 
+    CALCULATE(
+        [Sales],
+        'Time Intelligence'[Time Calculation] = "PY MTD"
+    )
+RETURN
+    DIVIDE(MTDCurrent - MTDPrevious, MTDPrevious)
+
+// Working with fiscal years and custom calendars
+Fiscal YTD Sales = 
+VAR FiscalYearStart = 
+    DATE(
+        IF(MONTH(MAX('Date'[Date])) >= 7, YEAR(MAX('Date'[Date])), YEAR(MAX('Date'[Date])) - 1),
+        7,
+        1
+    )
+VAR FiscalYearEnd = MAX('Date'[Date])
+RETURN
+    CALCULATE(
+        [Total Sales],
+        DATESBETWEEN(
+            'Date'[Date],
+            FiscalYearStart,
+            FiscalYearEnd
+        )
+    )
+```
+
+### 5. Advanced Performance Optimization Techniques
+```dax
+// Optimized running totals
+Running Total Optimized = 
+VAR CurrentDate = MAX('Date'[Date])
+RETURN
+    CALCULATE(
+        [Total Sales],
+        FILTER(
+            ALL('Date'[Date]),
+            'Date'[Date] <= CurrentDate
+        )
+    )
+
+// Efficient ABC Analysis using RANKX
+ABC Classification Advanced = 
+VAR ProductRank = 
+    RANKX(
+        ALL(Product[ProductName]),
+        [Total Sales],
+        ,
+        DESC,
+        DENSE
+    )
+VAR TotalProducts = COUNTROWS(ALL(Product[ProductName]))
+VAR ClassAThreshold = TotalProducts * 0.2
+VAR ClassBThreshold = TotalProducts * 0.5
+RETURN
+    SWITCH(
+        TRUE(),
+        ProductRank <= ClassAThreshold, "A",
+        ProductRank <= ClassBThreshold, "B",
+        "C"
+    )
+
+// Efficient Top N with ties handling
+Top N Products with Ties = 
+VAR TopNValue = 10
+VAR MinTopNSales = 
+    CALCULATE(
+        MIN([Total Sales]),
+        TOPN(
+            TopNValue,
+            ALL(Product[ProductName]),
+            [Total Sales]
+        )
+    )
+RETURN
+    IF(
+        [Total Sales] >= MinTopNSales,
+        [Total Sales],
+        BLANK()
+    )
+```
+
+### 6. Complex Analytical Scenarios
+```dax
+// Customer cohort analysis
+Cohort Retention Rate = 
+VAR CohortMonth = 
+    CALCULATE(
+        MIN('Date'[Date]),
+        ALLEXCEPT(Sales, Sales[CustomerID])
+    )
+VAR CurrentMonth = MAX('Date'[Date])
+VAR MonthsFromCohort = 
+    DATEDIFF(CohortMonth, CurrentMonth, MONTH)
+VAR CohortCustomers = 
+    CALCULATE(
+        DISTINCTCOUNT(Sales[CustomerID]),
+        'Date'[Date] = CohortMonth
+    )
+VAR ActiveCustomersInMonth = 
+    CALCULATE(
+        DISTINCTCOUNT(Sales[CustomerID]),
+        'Date'[Date] = CurrentMonth,
+        FILTER(
+            Sales,
+            CALCULATE(
+                MIN('Date'[Date]),
+                ALLEXCEPT(Sales, Sales[CustomerID])
+            ) = CohortMonth
+        )
+    )
+RETURN
+    DIVIDE(ActiveCustomersInMonth, CohortCustomers)
+
+// Market basket analysis
+Product Affinity Score = 
+VAR CurrentProduct = SELECTEDVALUE(Product[ProductName])
+VAR RelatedProduct = SELECTEDVALUE('Related Product'[ProductName])
+VAR TransactionsWithBoth = 
+    CALCULATE(
+        DISTINCTCOUNT(Sales[TransactionID]),
+        Sales[ProductName] = CurrentProduct
+    ) +
+    CALCULATE(
+        DISTINCTCOUNT(Sales[TransactionID]),
+        Sales[ProductName] = RelatedProduct
+    ) -
+    CALCULATE(
+        DISTINCTCOUNT(Sales[TransactionID]),
+        Sales[ProductName] = CurrentProduct,
+        CALCULATE(
+            COUNTROWS(Sales),
+            Sales[ProductName] = RelatedProduct,
+            Sales[TransactionID] = EARLIER(Sales[TransactionID])
+        ) > 0
+    )
+VAR TotalTransactions = DISTINCTCOUNT(Sales[TransactionID])
+RETURN
+    DIVIDE(TransactionsWithBoth, TotalTransactions)
+```
+
+### 7. Advanced Debugging and Profiling
+```dax
+// Debug measure with detailed variable inspection
+Complex Measure Debug = 
+VAR Step1_FilteredSales = 
+    CALCULATE(
+        [Sales],
+        Product[Category] = "Electronics",
+        'Date'[Year] = 2024
+    )
+VAR Step2_PreviousYear = 
+    CALCULATE(
+        [Sales],
+        Product[Category] = "Electronics",
+        'Date'[Year] = 2023
+    )
+VAR Step3_GrowthAbsolute = Step1_FilteredSales - Step2_PreviousYear
+VAR Step4_GrowthPercentage = DIVIDE(Step3_GrowthAbsolute, Step2_PreviousYear)
+VAR DebugInfo = 
+    "Current: " & FORMAT(Step1_FilteredSales, "#,0") & 
+    " | Previous: " & FORMAT(Step2_PreviousYear, "#,0") &
+    " | Growth: " & FORMAT(Step4_GrowthPercentage, "0.00%")
+RETURN
+    -- Switch between these for debugging:
+    -- Step1_FilteredSales    -- Test current year
+    -- Step2_PreviousYear     -- Test previous year
+    -- Step3_GrowthAbsolute   -- Test absolute growth
+    -- DebugInfo              -- Show debug information
+    Step4_GrowthPercentage    -- Final result
+
+// Performance monitoring measure
+Query Performance Monitor = 
+VAR StartTime = NOW()
+VAR Result = [Complex Calculation]
+VAR EndTime = NOW()
+VAR ExecutionTime = DATEDIFF(StartTime, EndTime, SECOND)
+VAR WarningThreshold = 5 // seconds
+RETURN
+    IF(
+        ExecutionTime > WarningThreshold,
+        "⚠️ Slow: " & ExecutionTime & "s - " & Result,
+        Result
+    )
+```
+
+### 8. Working with Complex Data Types
+```dax
+// JSON parsing and manipulation
+Extract JSON Value = 
+VAR JSONString = SELECTEDVALUE(Data[JSONColumn])
+VAR ParsedValue = 
+    IF(
+        NOT(ISBLANK(JSONString)),
+        PATHCONTAINS(JSONString, "$.analytics.revenue"),
+        BLANK()
+    )
+RETURN
+    ParsedValue
+
+// Dynamic measure selection
+Dynamic Measure Selector = 
+VAR SelectedMeasure = SELECTEDVALUE('Measure Selector'[MeasureName])
+RETURN
+    SWITCH(
+        SelectedMeasure,
+        "Revenue", [Total Revenue],
+        "Profit", [Total Profit],
+        "Units", [Total Units],
+        "Margin", [Profit Margin %],
+        BLANK()
+    )
+```
+
+## DAX Formula Documentation
+
+### 1. Commenting Best Practices
+```dax
+/* 
+Business Rule: Calculate customer lifetime value based on:
+- Average order value over customer lifetime
+- Purchase frequency (orders per year)  
+- Customer lifespan (years since first order)
+- Retention probability based on last order date
+*/
+Customer Lifetime Value = 
+VAR AvgOrderValue = 
+    DIVIDE(
+        CALCULATE(SUM(Sales[Amount])),
+        CALCULATE(DISTINCTCOUNT(Sales[OrderID]))
+    )
+VAR OrdersPerYear = 
+    DIVIDE(
+        CALCULATE(DISTINCTCOUNT(Sales[OrderID])),
+        DATEDIFF(
+            CALCULATE(MIN(Sales[OrderDate])),
+            CALCULATE(MAX(Sales[OrderDate])),
+            YEAR
+        ) + 1  -- Add 1 to avoid division by zero for customers with orders in single year
+    )
+VAR CustomerLifespanYears = 3  -- Business assumption: average 3-year relationship
+RETURN
+    AvgOrderValue * OrdersPerYear * CustomerLifespanYears
+```
+
+### 2. Version Control and Change Management
+```dax
+// Include version history in measure descriptions
+/*
+Version History:
+v1.0 - Initial implementation (2024-01-15)
+v1.1 - Added null checking for edge cases (2024-02-01)  
+v1.2 - Optimized performance using variables (2024-02-15)
+v2.0 - Changed business logic per stakeholder feedback (2024-03-01)
+
+Business Logic:
+- Excludes returns and cancelled orders
+- Uses ship date for revenue recognition
+- Applies regional tax calculations
+*/
+```
+
+## Testing and Validation Framework
+
+### 1. Unit Testing Patterns
+```dax
+// Create test measures for validation
+Test - Sales Sum = 
+VAR DirectSum = SUM(Sales[Amount])
+VAR MeasureResult = [Total Sales]
+VAR Difference = ABS(DirectSum - MeasureResult)
+RETURN
+    IF(Difference < 0.01, "PASS", "FAIL: " & Difference)
+```
+
+### 2. Performance Testing
+```dax
+// Monitor execution time for complex measures
+Performance Monitor = 
+VAR StartTime = NOW()
+VAR Result = [Complex Calculation]
+VAR EndTime = NOW()
+VAR Duration = DATEDIFF(StartTime, EndTime, SECOND)
+RETURN
+    "Result: " & Result & " | Duration: " & Duration & "s"
+```
+
+Remember: Always validate DAX formulas with business users to ensure calculations match business requirements and expectations. Use Power BI's Performance Analyzer and DAX Studio for performance optimization and debugging.