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In this tutorial, the focus is on creating calculated fields in pivot tables using formulas. Starting with raw data, you insert a pivot table, choosing between a new or existing worksheet. Then, you organize it by placing packages under rows and amounts and taxes under values. To calculate the net amount by deducting taxes from the amount, you don’t need to copy the pivot table to another sheet. Instead, you can perform the calculation directly within the pivot table by selecting any cell in it. This method allows for dynamic calculations without the need for separate data manipulation.