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In this tutorial, a calculated field is introduced to extract and process data from a database, similar to working with a spreadsheet. The focus is on creating a query to determine the gross pay for an individual, using their name, award, and hourly rate as reference points. Although the concept may seem complex initially, with practice, users can become proficient in it over time. The tutorial utilizes the query wizard to select first and last names and suggests renaming a field to "gross pay." It emphasizes that adjustments in design may be necessary, indicating that initial setups might not fully capture all needed data.