An interesting article for further reading for you or anyone who stumbles onto this article in the future:

http://support.microsoft.com/kb/196652/EN-US/.

The point made about Banker's Rounding and the logic behind it is that consistently rounding decimals ending in 5 up will introduce a bias into your calculations as you add more rounded numbers. In other words, it will artificially inflate your end totals after a certain number of calculations. Banker's Rounding therefore attempts to flatten out this bias curve by introducing a separate rounding algorithm that will keep some of this artificial inflation from happening.

Maybe I should apologize to Bill for my slightly sarcastic comment earlier about M$? :-)

Regards,

Scott