...
Share the Complete Report:
The original creator of the report containing calculated fields shares the complete report with other users
Save a Copy of the Shared Report:
Users who receive the shared report can save a copy. When the copy of the report is saved, a copy of its calculated fields will be saved under My Area > My Calculated Fields with a description (Auto created on saving shared report).
Use the Copied Calculated Fields:
While creating new reports, users can use the copied calculated fields available under the Calculated section.
...