We use them here for Total Calculations using UDF functions.

But since we are developping the application, we are beeing very careful that they are only used when there aren't too many columns returned...

For example, When calling an invoice.

Otherwise we use views for reporting purposes.

Not sure if this is recommended or not. But this is how it is done here and now they are starting to use LINQ... Not familiar with it. I might try to understand it and create a new question?!?!