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In this tutorial, the focus is on creating calculated fields in a pivot table using formulas. Starting with raw data, the user is guided to insert a pivot table and choose between placing it in a new or existing worksheet. The tutorial demonstrates how to organize data by placing packages under rows and amounts and taxes under values. To calculate the net amount by deducting tax from the amount, there is no need to copy the pivot table to another worksheet for calculations. Instead, users can directly add calculations within the pivot table by selecting any cell in the pivot table to proceed with the calculation setup.