Time bound variables YTD ,QTD as columns or rows.

While working on the Fact measures I am working on the principles that all the measrures which are at the same granualr level was at different columns like the one shown below.

PRODUCT COUNTRY Month Curr Month YTD QTD
P1 C1 Jan-01 30 30 30

But also I have seen fact working in the other way

PRODUCT COUNTRY Month TIMEVIEW
P1 C1 Jan-01 30 CURR MONTH VALUE
P1 C1 Jan-01 30 YTD VALUE
P1 C1 Jan-01 30 QTD VALUE

With the second approach I see the numberof rows being increased.

Can any one tell me which approach is the best where we have to use the each method.

If the measures are well defined, then use columns. It makes life simpler for the BI tools.

Don't use the second option as it creates confusion and risks double counting the fact.