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This video tutorial demonstrates how to find the overall first state or first state by dimension or category in Power BI. By identifying the first dates in various scenarios such as sales data or financial data, viewers will learn how to manipulate and analyze this information. The tutorial covers finding the first transaction date or sales start date by examining the entire dataset, as well as viewing these dates by specific dimensions such as credit cards or loans. Multiple categories such as cards, loans, and overdraft are included in the tutorial.