Calculus forms in layers on teeth through the mineralization of dental plaque. It consists of inorganic minerals like hydroxyapatite and organic components from bacteria and saliva. Factors like diet, age, habits, and saliva composition can affect the rate of calculus formation. Calculus is classified as supragingival or subgingival based on its location relative to the gingiva. Both types consist of calcium phosphate crystals embedded in an organic matrix but subgingival calculus has a higher mineral content. Calculus formation occurs through the precipitation and accumulation of minerals within the matrix over time.