Difference between two years - how to calculate?

For the data as shown I would calculate the total expenses first with these measures

2015 Expenses = CALCULATE(SUM(Table1[Expenses]),'Table1'[Year]="2015")

2014 Expenses after cut = CALCULATE(SUM(Table1[Expenses]),'Table1'[Year]="2014 after cut")

The difference measure would then be

2015 less 2014 ac = [2015 Expenses]-[2014 Expenses after cut]

and for only department A

A only = CALCULATE([2015 less 2014 ac],FILTER('Table1',[Department]="A"))