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In this tutorial, the presenter addresses how to extract subsets of data from a master sheet into separate sheets for divisions, salespeople, or products, and ensure that updates to the master sheet automatically reflect in the other sheets. The speaker explains that prior to the availability of the filter function, pivot tables were recommended over complex array formulas. The video introduces a lesser-known tool for pivot tables that can automatically extract source data into separate sheets. For users with Microsoft 365 or Excel 2021, the tutorial also covers the use of the filter function. The presenter begins with a practical example of formatting order data by salesperson into a table, utilizing the keyboard shortcut Ctrl T.