I want to say two things on that.
The first is that how a report is prepared talks about what goes into it. Part of explaining why a report is valuable is explaining the kinds of things that go into it. How those calculations are made are the kinds of things that help us understand what that report is going to look like.
If I've never seen an elephant before, in trying to decide whether or not it's a good thing to have as a pet, you would have to describe what the elephant looks like, how big it is, what its behaviour is and all of that.