SYMPTOM:
When creating a report that contains a transformation metric based on the count of an attribute, the transformation is not applied in the SQL of the report in Strategy Developer 9.x and 10.x.
In the following example, a simple report contains the Year attribute, a report filter based on Year, and a metric that returns the Count of Employees (attribute) with the Last Year transformation applied, as shown below:
Going to the SQL View shows that the transformation is not being applied in the report, as shown below:

CAUSE:
This is a limitation with Strategy Developer 9.x and 10.x when the count is performed against a look up table.
ACTION:
In most cases, users can get the correct results if the metric is based on the count of a fact instead of the count of an attribute.
Follow these steps to implement the workaround:

In the cases where the customer wants to return the count of all entries based on the lookup table, this workaround will not apply.