Though the DAX engine might reuse the result obtained for the same measures in the same filter context (Sales Amount and Sales LY), this is not always the case. In this scenario, variables are a good way to ensure a better optimized code execution.
However, variables should only be used within their respective scope. For example, if a variable is defined before a conditional statement, then the variable will be evaluated regardless of the condition. This has a strong performance impact in case there are disconnected slicers in the report. To elaborate on this, consider the following report where a Time Selection table is used to define a slicer that controls which columns of the matrix should be visible. The matrix contains a single measure called Sales, whose content depends on the period selected in the column.
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