CELKO (8/7/2012)
Why not use a Calendar table with whatever fiscal or reporting years you use? The GAAP had 250+ the last time I looked. SQL is not a computional language and function calls only prevent optimization.
That was the solution I was expecting to read about. In the classic tradeoff between computation time and storage space, a few thousand rows worth of calendar table to save the overhead of all these function calls and so-called "more readable" maths would be obvious.
If anyone does write an article solving this problem with a calendar table, please comment in this thread with a link so those of us already discussing it do not miss the alternate implementation. Thanks!