Hi,
As far as performance is concern, your inline table is a best option, but the problem is if you have many no. of years, you have to manually include them in a inline table.
Where as Ceil() does some calculation, thus it may take few seconds to calculate value, but its the best option when you have many no. of years.
The over all performance will not effect much in both case.
Regards,
Kaushik Solanki
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