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In this video tutorial, the presenter addresses a common challenge where users want their reports to automatically reflect the current month and year without manual updates. The goal is to create dynamic reports that adjust as time progresses; for example, when transitioning from May 2021 to June 2021. The tutorial also highlights scenarios where users may need to view the previous month, particularly in finance and accounting, where closing financial periods is essential. The presenter will demonstrate techniques to achieve this functionality in reporting, focusing on how to manage data sets with monthly columns and corresponding sales figures.