Some of our clients can only do P&L comparison reports for previous years and not previous quarters. (no options for changing it). Why is this?

For some clients I can produce a profit and loss report and it gives me the option to compare to a custom previous period, other clients I do not have the option to compare. Even if I do a Profit and Loss comparison report it will only allow me to compare to the same period in the previous year with no option to change the period. Does it depend on the level of the subscription?