SQL Server Data Aggregation for Data with Different Sampling Rates

In the emerging "Internet of Things", there are multitudes of devices collecting data at differing sampling rates. Integrating this data so the data has a common granularity in time is important to not only allow for accurate analysis and mining, but it will also aid in reducing the amount of data to be stored and processed.
In this tip, we will demonstrate how to use the T-SQL AVG function and GROUP BY clause to transform data collected from two devices sampling at 100Hz and 40Hz to one row per second.