How to use one table (ods) file as a base for another table file?

I have an accounting ledger table (.ods) file which should be the base for other table files. This table file should be the base for other table files such as: * 2023.ods * 2024.ods * 2025.ods These are year files each of which contains a ledger for a given year. --- Of course, each year I could just copy-paste the template ledger file and rename the copied file, to, say, 2023.ods but I wonder if it bears any benefits to "export" or "include" the template file into such new files (such as 2023.ods). So, my problem is to determine between mere copy-pasting each new year to exporting/including each new year. I don't seek a primarily opinion based answer but more of a standardization-based prons and cons answer also explaining what to do and how to do it.