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The distinction between the real and virtual columns can be best illustrated by example.
Consider an accounting table called ACCMST that contains an 8 digit column called CHTACC (chart of accounts) that looks like this:
       ----------+
       | 0 | 8 | 6 | 3 | 4 | 3 | 1 | 2 |
       ----------+
This example is for chart of accounts number 08634312. In actual fact the chart of accounts has three components. These are:
1.  A 2 digit company number (08),
2.  A 2 digit division number (63), and
3.  A 4 digit cost center (4312).
Since the company number, division number and cost center can be "derived" directly from the chart of accounts number it would be possible to define in table ACCMST three "virtual" columns called COMPNO, DIVNUM and COSTCT.
If this was done the definition of table ACCMST would contain:

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Of course there is a missing link. That is the definition of how virtual columns COMPNO, DIVNUM and COSTCT are "derived" from the real column CHTACC.
There are two methods available that allow you to specify how a virtual column is derived:

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