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In this video tutorial, the presenter addresses how to extract subsets of data from a master sheet to separate sheets for divisions, salespersons, or products. The aim is for updates in the master sheet to automatically reflect in the other sheets. Previously, without the filter function, pivot tables were recommended for this purpose. The video introduces a lesser-known tool for pivot tables that facilitates automatic extraction of source data into separate sheets. For users of Microsoft 365 or Excel 2021, the filter function is also demonstrated. The presenter starts with a sample dataset of orders by salesperson, emphasizing the importance of formatting the data as a table using the Ctrl T shortcut for better management.