In article <C1061F94.52761%scott_ribe@xxxxxxxxxxxxxxx>, Scott Ribe <scott_ribe@xxxxxxxxxxxxxxx> writes: >> Why putting gapless numbers into the database at all? Just >> calculate them at query time. > There is ABSOLUTELY NO WAY that would be acceptable for accounting or legal > purposes. It would be the same as fabricating the numbers during an audit. At some point in time those numbers "get fabricated" anyway. As long as you don't change the records inbetween, the technical effect would be the same. But you might be right that this is forbidden. I don't speak legalese.