An expression may contain one or more of the following:
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Variables - these are mapped to attributes, such as issue fields, custom progress, or a value from another column .
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Arithmetic and logical operations - add, subtract, multiply, divide, or compare items.
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Numbers
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Text strings
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Function calls - apply specific calculations to the provided arguments and return a result to be used in the expression.
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Property access - get the value of a particular item property - such as the release date of a fix version.
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Conditional ("IF") expressions - calculate different results based on a specified set of criteria.
There are also more advanced constructs:
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Aggregate Functions - calculate an aggregate (such as the sum or average) of an expression's values calculated for multiple items in the structure.
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Local Variables - introduce a value and reuse it multiple times in the formula.
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User Functions - define a function, or a functional expression, to be reused in the formula or applied to an array of values.
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JQL and S-JQL queries inside a formula - condition the results based on whether an item matches a query.
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Comments - document larger formulas.