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You notice this as well when using hand calculators. If you divide 1 by 3 you get 0.333333

if this number is multiplied by 3 it gives 0.999999 not 1, if we do it by hand on a paper calculator!

If you need better accuracy, declare the variables as currency which uses more decimal points to represent the number.

In Access 2013 on Windows 8 64 bit it gives the correct answer.