2.1.744 Part 1 Section 18.10.1.8, calculatedItem (Calculated Item)
a. The standard does not define restrictions on the value of the field attribute.
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Office requires that the max value of the field attribute be less than the count of cacheField elements.
b. The standard does not specify usage of child pivotArea element.
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In Office, pivotArea child element is used to specify cells to which the formula attributes apply.
c. The standard does not place any restrictions on the value for the formula attribute.
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Office restricts the value of the formula attribute to be a Calculated Item Formula, as defined in Formulas ("[ISO/IEC-29500-1] §18.17").
d. The standard specifies that the field attribute indicates an index of the pivotField with which this calculated item is associated.
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Office interprets the field attribute to specify an index of the cacheField with which this calculated item is associated.