Then a question arose (as a comment):

What if for example i have 42 records and i wish to divide 100 by 42. I would get a rounded value of 2.38. If i multiply this by 42 it would amount to just 99.96. What if want to spread the .04 difference on 4 records, not just the last record. In effect i'll be having 4 records with 2.39. Right now i'm doing this via cursor. Im kinda hoping i can do this using sql or analytic functionsLet's create a table first, called T:

create table t as select rownum id from dual connect by level <= 42In order to determine the number of rows, we need three pieces of information:

- The amount that we need to divide
- The total number of rows in the set
- The difference between the rounded amount and the amount that we need to divide

select id ,100 amount ,count(*) over () entries ,round (100 / count(*) over (), 2) rounded from tTo calculate how many rows will have the extra cent added or subtracted, the following formula is used.

abs (amount - (entries * rounded)) * 100When you want the rounding done on the "first" rows, a simple CASE expression can be used to mark the rows

case when rownum <= abs ((amount - (entries * rounded)) * 100) then 'x' end as indicatorThe query now looks like the following, with the first ten rows:

with amounts as ( select id ,100 amount ,count(*) over () entries ,round (100 / count(*) over (), 2) rounded from t ) select id ,amount ,entries ,rounded ,case when rownum <= abs ((amount - (entries * rounded)) * 100) then 'x' end as indicator from amounts ; ID AMOUNT ENTRIES ROUNDED F ---------- ---------- ---------- ---------- - 1 100 42 2.38 x 2 100 42 2.38 x 3 100 42 2.38 x 4 100 42 2.38 x 5 100 42 2.38 6 100 42 2.38 7 100 42 2.38 8 100 42 2.38 9 100 42 2.38 10 100 42 2.38The last piece of the puzzle is to determine if we need to add or subtract the cent. Using the SIGN function is an easy way to determine this.

sign (amount - (entries * rounded)) as pos_negPutting everything together will give you the following query (with the first 10 rows)

with amounts as ( select id ,100 amount ,count(*) over () entries ,round (100 / count(*) over (), 2) rounded from t ) ,indicators as ( select id ,amount ,entries ,rounded ,case when rownum <= abs ((amount - (entries * rounded)) * 100) then 'x' end as indicator ,sign (amount - (entries * rounded)) as pos_neg from amounts ) select id ,rounded + (nvl2 (indicator, 0.01, 0) * pos_neg) final_amount from indicators ; ID FINAL_AMOUNT ---------- ------------ 1 2.39 2 2.39 3 2.39 4 2.39 5 2.38 6 2.38 7 2.38 8 2.38 9 2.38 10 2.38

And there it is. The rounding is divided over the first four rows.

Don't want to use the first rows, but the last rows instead? Use the following expression to set the indicator

case when rownum > case sign ((amount - (entries * rounded))) when -1 then entries - abs ((amount - (entries * rounded)) * 100) else entries - (amount - (entries * rounded)) * 100 end then 'x' end as indicator