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In the Sage Intelligence Report Designer, users can create calculated rows and columns to enhance their reports, allowing for efficient reuse of calculation fields across multiple reports. This feature saves time in report generation. The tutorial explains how to set up these calculated fields, highlighting predefined options available in the layout generator and guiding users through the setup process. A calculated field can refer to either a row or a column and performs calculations to summarize specified values. Examples include gross profit or net profit for calculated rows and variance calculations between actual and budget figures for calculated columns. Notably, a calculation row is limited to a single row in the report layout.