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Report authors need flexibility over how their visuals are formatted. As well as defining formatting through the formatting pane, a DAX expression can be used to set the formatting, giving full control over the business logic used to format the visual.
Authors can create rules that set the color of a KPI based on the progress towards a goal, set the style of a line on a chart based on which category is performing best, or any combination of these. Authors can even dynamically update the title of a visual based on selections made elsewhere in the report.