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In this tutorial, the focus is on creating calculated fields within a pivot table using formulas. The process begins with raw data, followed by inserting a pivot table and deciding whether to place it in a new or existing worksheet. Once the pivot table is set up with packages under rows and amounts along with taxes under values, the presenter demonstrates how to create a new column to show the net amount by deducting tax from the total amount. The tutorial emphasizes that it is unnecessary to copy the pivot table for calculations, as pivot tables can directly accept calculations. Instructions are given to select a cell in the pivot table to proceed with these calculations.