Actually, the author and the first two replyers are wrong about the order of precedence. If you fully understand tha order of precedence, multiplication is evaluated before division. The order is as follows:

Paranthesis -> Exponents -> Multiplication -> Division -> Addition -> Subtraction

This can be remembered using the following nemonic: Please excuse my dear aunt Sally. That's how I learned it in school.

But don't believe me. Try it out:

Declare @Salary int

Set @Salary = 85199

Select @Salary*115/100, (@Salary*115)/100

----------- -----------

97978 97978

(1 row(s) affected)