# Comparative

> Comparative — A prior period column.

Source: https://lopifi.com/glossary/comparative
Part of: Lopifi — US GAAP books on autopilot, checked by a CPA (https://lopifi.com)

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**What is comparative?** In accounting, comparative means a prior period column.

## Words this system refuses for it

- previous
- last

- **Category:** Statements
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Rendered by:** [restatement-banner](https://lopifi.com/md/components/restatement-banner), [balance-sheet](https://lopifi.com/md/components/balance-sheet)
- **Related:** period