The **decimal** type is stored as a 12-byte integral part, a 1-bit sign, and a scaling factor.

The **decimal** type can accurately represent very large or very precise decimal numbers. Numbers as large as 1028 (positive or negative) and with as many as 28 significant digits can be stored as a **decimal** type without loss of precision. This type is useful for applications (such as accounting) where rounding errors must be avoided.

The corresponding .NET Framework data type is **decimal** data type are the same as the **Decimal** properties and methods.