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IDEA features data protection upon import, preventing changes. However, new fields can be added for testing and validation. In this tutorial, a new credit limit with a 10% increase is to be generated for comparison with customer balances. To do this, a new field named NEWLIMIT is created with a virtual numeric type. The field is set to have two decimal places for accuracy. This allows for comparing current balances with the new limit to ensure no customer exceeds it.