Correct use of Except function

Hi,

In my opinion, 123462/V from tableA and 123462/A from tableB are different. 

If you can try to compare 123462/V from tableA and 123462/V from tableB, I think EXCEPT function may work as you expect.

But, by using the above sample, please check the below and the attached file.

Example Table Test NO.2 =
CALCULATETABLE (
    TableA,
    TREATAS (
        EXCEPT (
            CALCULATETABLE ( VALUES ( TableA[Material] ), TableA[Status] = "V" ),
            CALCULATETABLE ( VALUES ( TableB[Material] ), TableB[Status] = "A" )
        ),
        TableA[Material]
    )
)

Jihwan_Kim , as always very good explained. Thank you very much, that is the expected outcome. I will read more into usage of TREATAS() -Function.