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A calculated formula created using DAX that is evaluated at query time based on filter context. Measures return dynamic values depending on the filters applied in the report, unlike calculated columns which are computed at refresh time.
Filter context is the set of filters applied to a calculation, generated by slicers, visuals, page-level filters, or row-level security. It determines which rows of each table are visible to a measure or expression during evaluation.
CALCULATE evaluates an expression in a modified filter context. It can add, replace, or remove filters on specified columns, overriding the existing filter context for the calculation.
CALCULATE(, , , ...). The expression is evaluated after applying all listed filter arguments, which can be boolean expressions, table expressions, or KEEPFILTERS modifiers.
CALCULATE returns a scalar value, while CALCULATETABLE returns a table. Both modify filter context, but CALCULATETABLE is used when the result is a table of rows needed for further iteration or filtering.