title: What is the difference between these statements, and which do most prefer?
body: <p>I have noticed that a lot of code I have found on the internet will have variables defined and set that I would simply avoid...such as:</p>
  
  <p><code>Dim db as Database
  Dim rs as Recordset
  Set db = CurrentDB
  Set rs = db.OpenRecordset</code></p>
  
  <p>I would write this as:</p>
  
  <p><code>Dim rs as Recordset
  Set rs = CurrentDB.OpenRecordset</code></p>
  
  <p>I save 2 lines of code at the top plus one to <code>Set db = Nothing</code> at the end.  Which, over hundreds of subs and functions can really add up...</p>
  
  <p>But is one more preferred over another by most coders?  Is there an actual reason to use one or the other?  Is there an advantage to actually defining and spelling out the whole thing??  Is there any real savings in doing it my way, other than staving off carpel tunnel for a few more minutes?</p>