What is the act of providing a judgment based on a statement or calculation called?

The act of providing a judgment based on a statement or calculation is most accurately described by the term "Evaluation." Evaluation involves a systematic process of assessing various factors, examining evidence, and forming a conclusion or judgment based on that analysis. It requires critical thinking and the ability to weigh different aspects of the information being reviewed.

In contrast, while a conclusion refers specifically to the end result of reasoning or argumentation, and a comment might simply be a personal opinion or observation without the depth of analysis required for evaluations, assessment encompasses more comprehensive analysis but can vary in context. Therefore, evaluation is the most fitting term as it explicitly conveys both the critical analysis and judgment aspects inherent in the process of reviewing a statement or calculation.