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Gala, a Google Data Studio expert, discusses calculated fields in a tutorial with a Google Analytics demo account. She shows two ways to create additional fields in reports - at the data source level or chart level. Using a simple table example, Gala demonstrates creating a custom formula to calculate the difference between total users and new users, labeling it as 'returned users'. This process involves adding a metric, creating a field with a custom formula such as Total Users - New Users, and making adjustments to the type and comparison calculations if needed.
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