Yep...  I've found that lots of folks create monster views with too many columns and really poorly formed SQL with aggragates out the wazoo so its "reusable" code and solves...

Heh... text file...

SELECT @@SPID

The dummy BatchID table is a good one, but I'd probably use it to collect some parametrics about each batch...

Text files of this nature are easy to load and you don't need BCP or any of that so long as you have the right privs...

Let's say you have...

It's correct... there is a very minor amount of logging for Temp Tables and none for table variables.  The fact that Temp Tables can use statistics and Table Variables cannot...

Emphasis... when a session is completed, the Temp Tables are automatically dropped.  I don't believe there's a way for you to loop through TempDB to figure out which are "yours". ...

I prefer Remi's solution... shorter transaction... fewer actions within the transaction... maybe fewer deadlocks.

Oh, be careful... I could be wrong but I'm thinking that if you have an insert of more than one user, you'll only get one value for @user_ident for that...

Hoooo-boy!  Do I understand that!  My rants peel paint, knock bricks out of old buildings, and embarrasses seasoned sailors   not to mention causing...

About the only thing I'd change is I'd remove the declared transaction.

Like table variables and some views, temp tables use memory and spill over into temp db disk space if they get too big.  It's a good idea to have a...

Any translation of a DATETIME to anything character based or though most UDF's will be slower than doing some simple math using date functions...  try this...

WHERE TransactionDate >= DATEADD(dd,DATEDIFF(dd,0,@TDate),0)

 ...

One picture is worth a thousand words... great explanation...

Nicely done, Remi...