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Reported Time vs Calculated Time

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I want to have a better understanding about reported time and calculated time in time totals

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Does Reported Time mean the total hours of the data entered to time entries without any rule? Does Calculated Time mean the calculation result from formula and rules? For example, let's say that employee normal work schedule on 15 January 2022 is from 7AM to 4PM. The employee entered Regular hour type from 7AM to 9PM (duration 14 hours) to the system. After calculating the time card, is it the right thing if Reported Time show 14 hours and Calculated Time show 5 hours (calculated using formula).

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