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.
I have to agree with Mr Celko.
My first thought to the solution to this was a Calendar Table with a column for Fiscal Year and a column for Calendar year. Then you don't have to do anything complicated.