MS SQL Server Concepts and Programming Question:
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What Happens If NULL Values Are Involved in Arithmetic Operations?

Answer:

If NULL values are involved in arithmetic operations, the result will be numeric NULL values. The following tutorial script shows you some good examples:

SELECT 7+NULL;
GO
-----------
NULL

SELECT 10.02*NULL;
GO
-----------
NULL

SELECT 4.988E+10/NULL;
GO
-----------
NULL


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