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You have picked up an inconsistency in the way MS Project calculates Earned Value compared to the rest of the world, basically you can never be early.

Suggestion – dont use the inbuilt fields and calculate everything yourself using custom fields, you can then trust them. EV is easy, take a Cost field (eg Cost 1), rename it “Calc EV” then use the formula = Baseline Cost * % Complete / 100. Summaries should calculate using “Sum”. You can then calculate CPI and SPI similarly using number fields and trust the content.

1st published in my white paper “Simple Earned Value” on http://www.coreconsulting.com.au under the innovations, white papers section.

Have fun, hope that helps