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- SUBSTITUTEWITHINDEX is a tool function that is mainly used by Power BI, whenever it needs to project the result of a query in a matrix that contains values both on rows and on columns. Indeed, the result of a query always contains only rows. And the value of one or multiple columns in the query defines in which column number that value need to be displayed. Power BI uses SUBSTITUTEWITHINDEX to compute the column index in which to display each cell. Letamp;#39;s see that with an example, that greatly helps in understanding how it works. In this example, I first compute a variable R that is the result of SUMMARIZECOLUMNS by brand and year. So for each combination of brand and year, we compute the sales amount, with a filter to only show Contoso and Fabrikam. The result contains multiple rows. For example, for 2007, we have Contoso and Fabrikam both 2007, and the two values for the amount. If the year was placed in the columns, then this first value needs to be on the first column, and