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In this tutorial, viewers learn how to calculate medical claims payment using Excel. The tutorial begins with a blank worksheet, guiding users through options with three tabs: an example tab that serves as an answer key, a practice tab with pre-formatted cells for ease, and a blank tab for independent practice. The focus is on understanding health insurance claims, determining payment responsibilities between the insured and the insurance company, and enhancing Excel skills related to formatting and formulas. The video emphasizes hands-on practice to improve financial fitness through personal finance exercises.