You often have to calculate something and write the result to disk, for example calculate the content for a vcard and export that as vcf or calculate a date and write that to disk in ics format.
To do that, you rely on calculated fields. But these increase the number of fields in your database definition and make it more difficult to separate data and programming.
Furthermore very often the result of these calculated fields is only needed once for the export, but saved permanently. Unnecessarily you see these calculated fields in sort, export and import dialogues too.
where content can be a formula or variable, format allows to define whether the file will be UTF8, UTF16, DOS, ASCII, ANSI or whatever and filepath gives the place and name of the resulting file.
This way we would save a bunch of formula fields and come closer to data separation.