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In order to understand this attribute you must always consider the combination of account and custom member.
Based on my experience, if you flag an account as Iscalculated then you will disable the manual input of data for all the custom members that this account is linked. Additionally, when you execute the calculate command the rule will clear any previous value and calculate the values based on the expression of the rule file. An example can be the calculated Fx reserves account.
On the other hand, if you flag a custom member as Iscalculated, only the specific custom member will be no input and will be calculated everyone that you execute the calculate command. Any account that is linked to this member will not be calculated for the rest of the custom members. An example can be the calculate opening balance movement for the Cash and cash equivalents.