The UPDATE statement changes data in a table. It first finds rows that match a condition. Then it calculates new values using expressions, often involving old column values. Finally, it updates those rows with the new values. For example, increasing salary by 10% for employees in Sales updates only those rows where department is 'Sales'. The execution table shows each row's old salary, whether it meets the condition, the calculation done, and the new salary applied. Rows not matching the condition remain unchanged. This step-by-step process helps understand how UPDATE with expressions works.