When I have a program issuing SQL queries, I have to write both anyway, and it seems unlikely that either is going to be reused without the other. So I had to draw a line in dividing the work between my program (a Perl script) and the SQL queries it uses. Using simpler SQL queries and letting Perl sort out the rest resulted (IMHO) in lower total complexity.<p>The same goes for Pivot tables where using simpler queries and then organizing and processing the data in Excel again results in a simpler and more flexible solution in the sense that our controlling &#x2F; accounting department can play around with the data themselves, not requiring any programming skills.<p>If I have to write a View for some external application, I have little choice but resort to more advanced techniques and readily do so. I never said it isn&#x27;t fun. ;-)<p>But with SQL, as with all programming languages, I think avoiding unneccessary complexity is desirable. Sometimes using these advanced techniques makes things clearer, sometimes not.