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In this tutorial, Sam McKay from Enterprise DNA discusses creating custom calendars, specifically focusing on month-on-month changes. He highlights the confusion surrounding custom calendars and the challenges posed by native time intelligence functions in DAX (Data Analysis Expressions). McKay emphasizes that traditional time intelligence calculations may not apply when using custom calendars, which can include financial years or 4-4-5 calendars. He suggests that understanding DAX functions is essential for achieving the desired results with custom calendars. Additionally, he mentions that he has created other videos on this topic to provide further assistance.