What is the earliest prior period that you would like to enter into SAP B1

Can anyone please explain the need of gathering the following information in a BBP for SAP B1 2007B?
"What is the earliest prior period that you would like to enter into SAP Business One to allow for Comparative Financial Statements?"

If you want to be able to create year over year reports, create budgets based on history, etc. you can't just start with opening balances for your GL accounts. You need to create past periods and load history amounts. That's all.
My clients typically want to be able to answer questions like 'How much higher (or lower) are sales this month than sales in the same month last year?' So for a client who 'went live' with SAP on January 1, 2009, I would create 12 periods for 2008 and enter their monthly balances for their GL accounts.

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