It's not C. Per documentation, "Formula indicator scores are calculated when a user views the indicator on a dashboard or in KPI Details or the Analytics Hub."
A true statement about a Formula Indicator is:
C. The Formula Indicator score is calculated at collection time.
Formula Indicators in ServiceNow Performance Analytics are evaluated and their scores are calculated when the data collection job runs. This is unlike real-time calculations, which would occur when data is viewed or interacted with. The scores are based on the data available at the time of collection, according to the defined formula.
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