A custom subtotal to create the difference or sum between the last two metric values across an attribute can be created in Strategy using OLAP functions in a custom subtotal. This solution avoids the need for additional underlying metrics which could incur computational or performance costs. The functions that can be used are the movingdifference or movingsum functions.
The example below outlines how to create a Sum custom subtotal that only totals the last two metric values
Example:
For the scenario with a sort by quarter it returns the following values on a report.

Each subtotal returns the sum of the last two Quarters values regardless of the level of the subtotal as desired.
Different custom subtotals will have to be created for different levels or break bys. However the same subtotals can be used for multiple metrics