Well Done.

I get better understanding with your examples plus your calculations.

One question:

Does it mean that index for C105_CompanyCode, and index for C105_Statement_Acct might be 'dropped', when a composite index of "C105_CompanyCode,C105_StatementAcct " is available?

C105_CompanyCode

C105_Statement_Acct

C105_CompanyCode,C105_StatementAcct

One suggestion:

If you could combine with dbcc showcontig, that might be very interesting for a cross over understanding.

Thanks for your contribution.

-David