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FormCalc allows a more comfortable way to work with SOM expressions and dates/times and has a set of functions (date and time, financial, arithmetic, logical etc.) that javascript doesn't have. The syntax is similar to Javascript but does not need all those braces {}. If possible, I use it anywhere in my forms, especially to controll the layout in a dynamic form.
FormCalc doesn't work if JavaScript is deactivated in the PDF viewer.