The document discusses various methods for creating calculated fields and columns in SQL and SSRS reports, including performing basic arithmetic, conditional logic, concatenating text, and manipulating dates. Calculated fields can be used to add new values that are derived from existing columns rather than stored in the underlying data. Methods like IIf, Switch, and DateDiff functions are demonstrated for conditional logic and date calculations. Text functions like Left, Right, and InStr are shown for extracting parts of strings.