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To create a calculated field for ACA reports, start by establishing a boolean field to identify the employee type. The new field should be named with a clear, descriptive format: beginning with "CF," followed by "EE" for Evaluate Expression, and then a description. The preferred naming is "ACA employer type 10 or 12 months" to ensure clarity on the output, which will return either 10 or 12, simplifying report generation. This naming convention enhances understanding and reduces ambiguity, making it easier to recognize the field’s purpose without needing to investigate further. The focus is on improving future usability and reporting efficiency.