SQL Server 2022

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select
  0.0507 AS [e1]
, 0.0075 AS [e2]
, 0.0507 - 0.0075 AS [e1 - e2]
, 365 AS [e3 (int)] -- this value won't be treated as int
, 365. AS [e3 (dec)] -- it will be treated as dec(3,0)
, (0.0507 - 0.0075) / 365 AS [(e1 - e2) / e3] -- this is where it gets off
, 1. AS [e4] -- not int, dec(1,0)
, 1 + ((0.0507 - 0.0075) / 365) AS [e4 + ((e1 - e2) / e3)]
, 116.451263556745 AS [e5]
, 116.451263556745 * (1 + ((0.0507 - 0.0075) / 365)) AS [e5 * (e4 + ((e1 - e2) / e3))]
into test;
1 rows affected

select * from test;


e1
e2
e1 - e2
e3 (int)
e3 (dec)
(e1 - e2) / e3
e4
e4 + ((e1 - e2) / e3)
e5
e5 * (e4 + ((e1 - e2) / e3))


0.0507
0.0075
0.0432
365
365
0.00011835
1
1.00011835
116.451263556745
116.46504556378694077075


select column_name, data_type, numeric_precision, numeric_scale
from information_schema.columns
where table_name = 'test';


column_name
data_type
numeric_precision
numeric_scale


e1
numeric
4
4

e2
numeric
4
4

e1 - e2
numeric
5
4

e3 (int)
int
10
0

e3 (dec)
numeric
3
0

(e1 - e2) / e3
numeric
9
8

e4
numeric
1
0

e4 + ((e1 - e2) / e3)
numeric
10
8

e5
numeric
15
12

e5 * (e4 + ((e1 - e2) / e3))
numeric
26
20


/*
Because the result of (e1 - e2) / e3 is a dec(9,8), 
the result in SQL Server will begin to deviate from Excel
which doesn't operate using the same precision/scale rules.
See: https://learn.microsoft.com/en-us/sql/t-sql/data-types/precision-scale-and-length-transact-sql?view=sql-server-ver16#remarks
*/

column_name	data_type	numeric_precision	numeric_scale
e1	numeric	4	4
e2	numeric	4	4
e1 - e2	numeric	5	4
e3 (int)	int	10	0
e3 (dec)	numeric	3	0
(e1 - e2) / e3	numeric	9	8
e4	numeric	1	0
e4 + ((e1 - e2) / e3)	numeric	10	8
e5	numeric	15	12
e5 * (e4 + ((e1 - e2) / e3))	numeric	26	20