Editing IBM Business System 12 (section)

==Example==
Sample query for determining which departments are over their salary budgets:<ref>[http://www.mcjones.org/System_R/bs12.html BS12 article on System R website] </ref>

 T1 = SUMMARY(EMP, GROUP(DEPTNUM), EMPS=COUNT, SALSUM=SUM(SALARY))
 T2 = JOIN(T1, DEPT) 
 T3 = SELECT(T2, SALSUM > BUDGET)

Note the "natural join" on the common column, ''DEPTNUM''. Although some SQL dialects support natural joins, for familiarity, the example will show only a "traditional" join. Here is the equivalent SQL for comparison:
<syntaxhighlight lang="sql">
-- (SQL version) 
SELECT d.Deptnum, Count(*) as Emps, 
  Sum(e.Salary) as Salsum, Budget
FROM Emp as e
JOIN Dept as d ON e.Deptnum = d.Deptnum
GROUP BY d.Deptnum, Budget
HAVING Sum(e.Salary) > Budget
</syntaxhighlight>