You can choose to use the baseline's At Completion values and current dates, budgeted or planned values with planned dates, or budgeted or planned values with current dates when calculating earned value from a baseline.
The current dates options use the Start/Finish dates for an activity or resource assignment.
A preference setting (Project Details, Settings tab) controls, per project, the baseline that is used to calculate earned value: the project baseline or each user's defined primary baseline.
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