Mathematically, this involves using the absolute value of the difference between two values then dividing the result by the initial value, essentially calculating how much the initial value has changed.
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If you describe someone as calculating, you disapprove of the fact that they deliberately plan to get what they want, often by hurting or harming other people.
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Someone who's calculating is scheming to get exactly what they want, no matter the cost to other people. A movie's calculating villain might be determined to steal his innocent victim's money. The adjective calculating originally meant simply "doing calculations," or in other words, doing math.