This report is more complex, with two column fields, two row fields and two summarized values.
There is no reason why there must be two of each, it simply makes sense for this report. You can just as easily have a report with one column fields, three row fields and two summarized fields.
Under Report title, an Initial source of Account records (meaning that account records will be the basis for the report and the records we summarize will be account records), and any filters on the account records and the people who own them. To the right are the fields we're working with:, we have the
This report needed a two calculated fields to work: if we just used the record's date, we'd get insane numbers of columns. Here we're using one calculated field from the date to get the year like in the previous example and here is another calculated field to get the quarter.
You must define the calculated field before you can choose it for the report. Once it is created it will show up in your field choices with an asterisk before the name.