Panel studies of language change involve two sets of recordings carried out at two different points in time. This chapter focuses on a subsection of the LANCHART corpus from three of the five Danish sites, namely Copenhagen, Næstved4 and Odder, and only informants who were recorded speech samples both in S1 carried out in the 1980s and in S2 in the 2000s. The S1-S2 relationship is always one of inheritance: The S1 is the given, the S2 has to accommodate. But inheritance may be more complicated. Differences between the Odder study and the Copenhagen study probably valid for a lot of S1-S2 relationships involving a dialectological S1 and a sociolinguistic S2. In order to make such data comparable, the chapter suggests the need for some sort of Discourse Context Analysis (DCA). The chapter presents a cost benefit analysis whenever we plan, develop and adopt an extensive and elaborate coding practice such as the DCA.