Add KPIs as line items and steps to define its calculations. Can an admin user do it ?
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If KPI's is list you can give access to user by FORM action to add items into list.
In terms of calculations logics needs to be predefined in the backend but users cannot perform this as it is model builders role to write calculation logics in model.0 
Even if i write calculation logics in the backend will it retain my calculations as KPIs are not line items but dimensions
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