I am sure that this will be an interesting discussion(at least for most SQL developers / DBA's). Try the below code in almost any version of SQL Server (SQl 2005 and upwards) and please let me know if this is explainable(I can assure you I have arguments and counter arguments to this and many more such code):set nocount ondeclare @num1 moneydeclare @num2 moneydeclare @num3 moneyset @num1 = 2642.7100set @num2 = 10739004.6800set @num3 = 6694665.0000select 'Calculated as literals, without variables : ', (2642.7100/10739004.6800)*6694665.000SELECT 'Calculated with money variables(Wrong) : ', (@num1/@num2)*@num3