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  • From a users point of view 0 and NULL in the case of old value would not equate a difference (e.g. if I have to show a value in a textbox). In percent change, having no value could mean the same as null or zero, right? Commented Feb 13, 2012 at 19:54
  • IN a percent change zero means specifically there was no change (old and new values were exactly the same), null means there was a change but the percentage cannot be determined. This is why you probably do not want to show zero as teh result as it is misleading. Commented Feb 13, 2012 at 19:57